Respect For The Flag According To The Perspective of Islamic Law (Analytic Studies)

Flag saluting is part of the attitude of nationalism and national life. Some people think that nationalism does not conflict with Islamic law and teachings, so a flag salute is permissible and not prohibited. However, some people who think that nationalism is something new in Islam think that respecting the flag is not permissible. This study describes the law of respecting the flag in Islam, how contemporary scholars think about it, and their arguments for the permissibility or inability to salute the flag. This study confirms that the law of respecting the flag is permissible and can even be a sunnah law because it is a form of respecting the symbol of the state, not glorifying or purifying the flag, and respecting the flag is not prohibited in Islamic law and does not conflict with the outlines of Islamic law. Respect and glorification of the flag have the basis and source of the Shari'a, namely: the story of the Messenger of Allah sending his companions to fight with the Roman troops in the Mu'tah area, which is known as the Mu'tah war where the war flag was highly respected by warlords and even friends of Ja'far bin Abu Talib broke up his right and left hands to defend the war flag. It shows he respects the flag

LOCAL GOVERNMENT BUREAUCRACY AND IMPLEMENTATION OF TOTAL QUALITY MANAGEMENT IN FREE EDUCATION SERVICES IN SOUTH SULAWESI PROVINCE

One these success indicators of nasioanal development is the increasing life expectancy of the population.With the increasinglife expectancyof the population, causing the numberof elderly people continues to increase from year to year. The prediction results showed that the percentage of the elderly population will reach 9.77 percent of the total population in 2010 and to 11.34 percent in 2020. The problems that arise in the elderly one form of cognitive impairment or dementia. Dementia is a clinical syndrome that includes loss of intellectual function and memory so serious that it causes dysfunction of everyday life. The purpose of this research is to develop a model form of gymnastics prevent senile Up Brain's Games and analyze their effects on memory enhancement elderly. Research methods such as experimental dementia by comparing the control group with the given group exercises. The entire population of elderly who stay in Panti Wreda Dharma Bhakti Surakarta by taking a random sample of 30 in each group. The research instrument using the Short Portable Mental Status Questionnaire (SPMSQ) to measure dementia elderly and audiovisual media gymnastics Up Brain's Games. Gymnastic exercise performed three times a week for a month. Analysis ofthe data was tested by t test. The results, the avaiable of a model gymnastics Up Brain's Game with 5 core movements and there is a positive effect of exercise training on elderly memory loss becomes better with p=0.000. Keywords: Gymnastics prevent dementia, Up Brain's Game, Senility, Elderl

Adopting Incremental Innovation Approaches in the Digitalization of Village Government Services

Although much research has established the importance of digitalization in public services, in practice, village governments responsible for village community services often obscure public perceptions about the potential impact on digital-based public services. This study aims to provide a more detailed picture of the incremental innovation approach in  the implementation of public services, especially the adoption of digital technology in  the delivery of village government service. This research is  a case study research that uses a qualitative research design. study results underline the importance of the incremental innovation approach. Digitalization impacts public perceptions about transparency, speed, and accountability; willingness to accept changes, especially changes in the use of mobile phones (mobile phones) as needed; and  resultant   social impact. Thus, study results are an invaluable input into the decision-making process related to public services.

EFEK WACANA TERORISME ATAS PELARANGAN MASUK WARGA NEGARA ISLAM KE AMERIKA SERIKAT

This article examines relation between terrorism discourse and United States of America’s policy of restricting people from Islam countries to enter USA. Terrorism discourse is global problem, especially for Islam countries because they used to stigmatize as terrorist countries. In international relation field, this problem interferes Islam countries to build relationship with others. From this examination writer found conclusion that discourse of terrorism used by USA government to grab internal and external political support and in other hand increase the gap between leading countries and Islam as developing countries in international field

Analisis Faktor yang Mempengaruhi Agresivitas Pajak (Studi Empiris pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)

Penelitian ini bertujuan untuk mengetahui pengaruh ROA (return on asset), ukuran perusahaan, leverage, dan intensitas aktiva tetap secara parsial dan simultan terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018. Jenis penelitian yang digunakan adalah penelitian kuantitatif, dengan memakai metode purposive sampling dengan jumlah sampel sebanyak 35 perusahaan yang memiliki data lengkap terkait dengan variabel yang digunakan. Metode analisis yang digunakan untuk menyelesaikan permasalahan dalam penelitian ini adalah regresi data panel dengan menggunakan sofware e-views 10. Hasil pengujian parsial 1 antara variabel return on asset (ROA) terhadap agresivitas pajak menunjukan nilai r-value 0.0139 < alpha 0,05 artinya cukup bukti untuk menyatakan terdapat pengaruh signifikan dari return on asset (ROA) terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018, Hasil pengujian parsial 2 antara variabel ukuran perusahaan terhadap agresivitas pajak menunjukan nilai r-value 0.5965 > alpha 0,05 artinya tidak cukup bukti untuk menyatakan terdapat pengaruh signifikan dari ukuran perusahaan terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018. Hasil pengujian parsial 3 antara variabel laverage terhadap agresivitas pajak menunjukan nilai r-value 0.9877 > alpha 0,05 artinya tidak cukup bukti untuk menyatakan terdapat pengaruh signifikan dari laverage terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018. Hasil pengujian parsial 4 antara variabel intensitas aktiva tetap terhadap agresivitas pajak menunjukan nilai r-value 0.0032 < alpha 0,05 artinya cukup bukti untuk menyatakan terdapat pengaruh signifikan dari intensitas aktiva tetap terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018. Dan hasil pengujian simultan variabel return on asset (ROA), ukuran perusahaan, laverage, dan intensitas aktiva tetap secara simultan terhadap agresivitas pajak menunjukan nilai r-value 0.0000 < alpha 0,05 artinya cukup bukti untuk menyatakan terdapat pengaruh signifikan dari return on asset (ROA), ukuran perusahaan, laverage, dan intensitas aktiva tetap secara simultan terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018. Kontribusi return on asset (ROA), ukuran perusahaan, leverage, intensitas aset tetap secara simultan terhadap agresivitas pajak sebesar 40,2571% dan sisanya sebesar 59,7429% dipengaruhi variabel lain yang tidak diteliti

Local Government Bureaucracy and Implementation of Total Quality Management in Education Services Free In South Sulawesi Province

The main objective of this article is to discuss local government bureaucracy and the implementation of Total Quality Management in the service of free education as one of the public service in the province of South Sulawesi. This is in view of the central position of public bureaucracy in good governance. The election of governor by the people to bring significant changes in the public service. The provincial government bureaucracy in Indonesia went to be the best service to the community. One of that is a free educational services to improve the quality of human resources, so they get a positive image to reelected. Therefore, the purpose of this study is to describe the application of total quality management in the service of free education in the province of South Sulawesi. The results showed that the application of total quality management improvement dimensional continuous process has been implemented in an optimal consensus effort marked the provider and the customer, the dimensions of the importance of cooperation between all the components of the provincial administration organization characterized and cooperation with the government regency, dimensional clarity of purpose characterized equalization learning opportunities for all children of school age but not yet optimal clarity in the implementation of quality goals and quality of graduates clarity as well as improving the relevance of competency-based education to keep pace with global developments, and improve the efficiency and effectiveness of the implementation of free education to meet the quality and productivity of superior human resources. As for the aspect of participation in improving the quality of the bureaucracy tends to be determined by the government regency. These factors are influenced by the behavior of teachers and principals who become agents of government bureaucracy. Keywords: Local Government Bureaucracy, Total Quality Management, Free Educational Service

Public Policy Implementation and Application of Cultural Values in Bugis Village Government

Empirically there is no village in the Indonesian government does not claim that the implementation of public policies ever implemented democratically. Of the facts in question, and then gave birth to a fundamental question, whether all Indonesian village government, of course, which has been qualified, can be summed up as a democratic government. To answer it is determined by the local government culture, local culture is one of the cultural values ??such as honesty Bugis, scholarship, fairness, firmness, and effort. This type of research is descriptive qualitative data collection techniques through documents, questionnaires, and informants. The data were then analyzed using qualitative descriptive analysis. The results showed that the implementation of public policies and the application of cultural values Bugis been implemented optimally. This is due to factors of human resources, communications, and disposition. Less bureaucratic structures provide significant factor. Keywords: Public Policy Implementation, Bugis cultural value