The capability of Village’s Administration in the Implementation of an Effective Village Consultative Meeting Following the Indonesian Government’s Regulation

One of the characteristics of Indonesian democracy is a mechanism in decision-making through a forum of discussion. The village, that stands as the lowest unit of the governance system, is also required to hold the meeting called Musyawarah Desa (village meeting). The meeting is organized following the standard and provisions in the Regulation of Minister of Village and Transmigration Affairs No. 2 of 2015 on the Procedures and Mechanism in Decision-Making in Village Meeting (Pedoman Tata Tertib dan Mekanis-me Pengambilan Keputusan Musyawarah Desa). This writing is based on the information on the capability of the village government in organizing the effective village meeting. The effectiveness of village meeting can be indicated by the elements of society that are involved in the meeting, the preparation of the meeting, procedures of organizing the village meeting and the mechanism of the meeting, which are all mentioned in the Regulation of Minister of Village and Transmigration Affairs No. 2 of 2015 on the Procedures and Mechanism in Decision-Making in Village Meeting. This research uses qualitative methods. The result shows that the village meeting has been organized effectively, in which all aspects required in the regulation has been followed. Despite being effective, six factors obstruct the process, which the village administration have to be solved to get more quality meeting

The principles of Islamic preaching according to Al-Qur’an : a semantic analysis

Preaching (da’wah) is very inherent thing in Islam. To carry on rahmatan li al-‘alamîn mission, it becomes dominant tool to conduct the mission. Moreover, this religion is called by religion of preaching. Departing from its essence to deliver religion’s teachings, it becomes one of Islamic disciplines (Ilmu Dakwah). Science of preaching, which is accompanied by its methods/ways, media and kinds of preaching (da‘wah bi al-lisân, bi al-hâl, bi al-kitâbah and so on), has been born and grows rapidly through the works of scholars. Besides, Words and terms related to it have developed time by time. Instead of making it rich of methods and variations, they limit the scope of it. That misunderstanding leads us to wrong performing of preaching. After all, Indonesian people have adopted Arabic words as terms of preaching such as; tawshiyyah, tablîgh, khithâbah, maw’izhah and nashîhah. All those words are associated to da’wah, but they understand them only as a religious speech. Moreover, whom they call da’i is just some of religious people. They mention them kiyai or ustâdz. This is a bending of the preaching concept that indeed obligates every of us to preach. On the other hand, one other preaching term, amr al-ma’rûf nahy al-munkar, is occupied by one of Islamic organization as a grand theme. It views the term as the only one of preaching activities. What happens is the reality of commanding and prohibiting per se, even leading to coercive actions. From this one of preaching terms, we are confused when we try to understand a hadith narrated by Abû Isâ Muhammad bin Isâ Ibn Sûrah about taghyîr al-munkar. Of course, different word brings different meaning, yet we are still can not catch the real meaning of both in context of preaching activity. Broader meaning of preaching is directed to a change (taghyîr) as sunnatullah in da’wah. It is the problem in Islamic preaching between converting people to Islam and to change (taghyîr) bad behavior into the good one. Thus, the problem is the problem of meaning or semantical. The researcher investigates the different meaning of each word. From this, it can be known the principle of Islamic preaching revolving under the research of meaning. Semantics is one of language sciences which deals with problem of word meaning. It may be used to help us clear and make a distinction. As those words are Qur’an words, name of Toshihiko Isutzu arises of Islamic scholar thinker by his adopting of this language science. The researcher, in the semantic analysis, adopts Toshihiko Isutzu’s method. It is collecting the same word in the Qur’an in one place, comparing, checking out the word. This step will obtain the definition of the word with the original object of Arabic word. It means that the researcher collects verses that contain the preaching words mentioned above. The researcher also looks for the meaning of the words mentioned above in the Arabic and Qur’an dictionary. The researcher analyzes the verses that contain preaching words by comparing the collected verses. In the next step, the words that accompany the words of preaching are also studied in order to obtain principles of preaching contained in the key words in their relation Therefore, according to the background issues researcher disclose, this study also means entering terms or words that convey the same meaning to da’wah that may not be so well known in our mind, such as word jihâd, tabsyîr, indzâr, al-wa’du wa al-wa’id and tadzkirah. Thus, the words consisted in the word da’wah become more comprehensive. To carry back understanding of Islamic terms to the Qur’an is one right way to conduct. Treatment and idea of humanity as basic of this religion, even all religions, have to be actualized in every side of its teaching. That is earned easily from its prominent source, al-Qur’an which has characteristic tending to be anthropological than theological. Ethical believing people are goal to achieve from the preaching activities. They eventually bring themselves to be desiring advance people. Of course, the civilized Islamic community will bear from them. That is mentioned by the Qur’an khairu ummah, baldatun thayyibatun wa rabbun ghafûr

Studi Tentang Penerapan Pencatatan Keuangan Bagi Pelaku Usaha Kecil Menengah (UKM) ; (Studi Kasus Pada Tiga Counter Pulsa di Kecamatan Kenjeran)

Usaha counter pulsa setiap tahun makin banyak diminati sebagai pilihan usaha yang menguntungkan, kondisi ini terlihat dari perkembangan telekomunikasi. Indonesia merupakan Negara yang sedang berkembang. Meskipun demikian, tidak menutup kemungkinan masuknya berbagai macam teknologi mulai dari dari teknologi komunikasi, industry, sampai dengan teknologi pangan. Salah satu bentuk nyata kecanggihan teknologi komunikasi adalah tersedianya jasa komunikasi melalui handphone yang mana semua orang dapat dengan mudah menggunakan dan mengakses fasilitasnya. Handphone telah digunakan hampir oleh seluruh lapisan masyarakat, baik masyarakat kalangan atas maupun masyarakat kalangan menengah ke bawah. Bahkan tidak hanya orang tua yang dapat menggunakan handphone, tetapi anak yang masih duduk di bangku SD pun banyak yang telah menikmati fasilitas tersebut. Semakin maraknya penggunaan handphone, semakin marak pula kebutuhan akan pulsa. Maka dari itu counter pulsa merupakan peluang usaha yang menjanjikan di masa kini dan masa yang akan dating. Penelitian ini bertujuan untuk mengetahui penerapan pencatatan keuangan pada usaha mikro kecil dan menengah dan untuk mengetahui sampai sejauh mana pemahaman pengusaha counter pulsa MAK Cell, PC2 Cell, dan Bilsi Cell terhadap akuntansi. Metode yang digunakan adalah penelitian kualitatif untuk menggali dan menjelaskan penerapan pencatatan keuangan pada usaha mikro kecil dan menengah. Berdasarkan observasi ditemukan bahwa pengusaha dapat melakukan pencatatan keuangan tersebut sesuai dengan pengetahuannya dan pemahamannya sendiri. Pengusaha membuat catatan laporan keuangan usahanya tersebut sesuai dengan kebutuhan dan kemampuannya, hal tersebut dilakukan karena mereka masih berfikir bagaimana usaha mereka bertahan dan berkembang serta menambah pendapatan mereka

Pengaruh Corporate Governance dan Kualitas Auditor terhadap Manajemen Laba

Earnings management is the action taken by managers in manipulating financial statements are intended to benefit himself. It is considered as fraud committed by management as detrimental to many parties. This study aims to analyze and provide on empirical evidence of the influence of firm size, board composition, audit committees (audit committee activity and size), ownership (institutional and managerial) and auditor reputation on earnings management.This study used a sample of banking companies listed in Indonesia Stock Exchange (IDX) during the years 2009-2011 with a purposive sampling method and obtained as many as 69 samples. This study uses secondary data from company annual reports obtained from BEI. Data were analyzed using multiple linear regression.The results of this study indicate that the size of the audit committee, managerial ownership and quality auditor significant effect on earnings management. While the size of the company, board composition, audit committee activity and institutional ownership has no significant effect on earnings management

Efektifitas dan kontribusi penerimaan pajak parkir terhadap pendapatan asli daerah

Menurut Peraturan Daerah Kota Samarinda Nomor 04 Tahun 2011 tentang Pajak Daerah menyatakan bahwa pajak parkir adalah setiap penyelenggaraan tempat parkir di luar badan jalan dengan dipungut bayaran atau seharusnya dibayar, dikenakan pajak dengan nama pajak parkir.  Tujuan penelitian ini untuk menganalisis Penerimaan Pajak Parkir Kota Samarinda berdasarkan rasio efektifitas dan kontribusi. Dari hasil penelitian dan pembahasan data dapat disimpulkan bahwa rata-rata tingkat efektifitas pajak parkir memiliki kriteria cukup efektif, sedangkan kontribusi pajak parkir terhadap pendapatan asli daerah memiliki kontribusi yang sangat kurang

IMPLIKASI PEMEKARAN KABUPATEN/KOTA BAGI PENGEMBANGAN WILAYAH (Studi Kasus Pemekaran Kabupaten Musi Rawas)

Local autonomy as an application of decentralization is needed to place public service close to the people in cities and regencies. The split up of one local government (regency, city) into two local governments is a common practice in this local government era, which is said as part of an effort for the betterment of public service delivery to the people. In practice, this split up cause some negative impacts because both the government and the people are usually have not ready yet in terms of social, cultural and economic aspects. Among the impacts of the split up of Musi Rawas Regency is the emergence of conflict quarrelling for local potencies. This is because Musi Rawas Regency as the mother-regency does not want to loose asset it has long developed and constitute as its important local revenue sources. Therefore, in the split up area local indigenous wisdom of elite and bureaucracy is badly needed

EMPLOYMENT OPPORTUNITIES AND POVERTY LEVELS IN PRO V INSI KALIMANTAN TIMUR

Poverty is one factor that concerns a country not least in Indonesia in general and East Kalimantan Province in particular. With the increasing number of poor people in an area being a bad impact on the performance of the government itself, so the government must be able to work to overcome and reduce the number of poor people in the area, one of which is providing opportunities for broad work for the community, the purpose of this study is to analyze several factors that can be used in reducing poverty. In this study there are several independent variables used including infrastructure spending, investment, transfer funds and economic growth and with the dependent variables which are dependent on employment opportunities and poverty levels. In this study using a tool such as SPSS version 22 where to see the direct or indirect relationship between the independent variables on the dependent variable. The analysis test results obtained that the independent variable as a whole has an influence on the employment variable and also on the poverty level variable, the independent variable has a positive and significant effect indirectly on the poverty level variable with the employment opportunity variable as an intermediary

Pengaruh jumlah industri menengah, jumlah industri kecil dan produk domestik regional bruto terhadap penerimaan pajak reklame

Tujuan penelitian ini untuk melihat pengaruh Jumlah Industri Menengah, Jumlah Industri Kecil dan PDRB terhadap Penerimaan Pajak Reklame Di Kota Samarinda dengan menggunakan model Regresi Linier Berganda dengan alat analisis yang digunakan SPSS versi 20. Penelitian ini menggunakan jenis data sekunder, yaitu data jumlah industri menengah dari tahun 2005-2014, data jumlah industri kecil dari tahun 2005-2014, dan data Produk Domestik Regional Bruto dari tahun 2005-2014. Data ini diperoleh dari Dinas Pendapatan Daerah (DISPENDA) Kota Samarinda dan Badan Pusat Statistik (BPS) Provinsi Kalimantan Timur. Dari hasil penelitian dan pembahasan yang dilakukan dapat disimpulkan bahwa Jumlah Industri Menengah berpengaruh terhadap Penerimaan Pajak Reklame, Jumlah Industri Kecil berpengaruh terhadap Penerimaan Pajak Reklame dan Produk Domestik Regional Bruto tidak berpengaruh Terhadap Penerimaan Pajak Reklame

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN KINERJA TERHADAP PELAYANAN DAN KEPUASAN PASIEN RSUD A.M. PARIKESIT KABUPATEN KUTAI KARTANEGARA

The hospital as a public health service organization, serves to serve the wider community in the formof services. From this phenomenon, researchers are interested in conducting a research study on theEffect of Transformational Leadership and Employee Performance on Employee Service and PatientSatisfaction at A.M. Hospital. Parikesit Kutai Kartanegara Regency. The research method is causalassociative research, namely research that intends to describe and test the hypothesis of therelationship between two or more variables. The method used in the study is the path analysis method.Transformational Leadership Style has a significant effect on services at Aji Muhammad ParikestiHospital, Kutai Kartanegara Regency with a significance value of 0.000 and a regression coefficient of1.136. Employee performance has a significant effect on services at Aji Muhammad Parikesti Hospital,Kutai Kartanegara Regency with a significance value of 0.004 and a regression coefficient of 0.889.Transformational Leadership Style is significant on Patient Satisfaction at Aji Muhammad ParikestiHospital, Kutai Kartanegara Regency with a significance value of 0.046 and a regression coefficient of0.180. Employee performance has a significant effect on patient satisfaction at Aji MuhammadParikesti Hospital, Kutai Kartanegara Regency with a significance value of 0.005 and a regressioncoefficient of 0.526

EMPLOYMENT OPPORTUNITIES AND POVERTY LEVELS IN PRO V INSI KALIMANTAN TIMUR

Poverty is one factor that concerns a country not least in Indonesia in general and East Kalimantan Province in particular. With the increasing number of poor people in an area being a bad impact on the performance of the government itself, so the government must be able to work to overcome and reduce the number of poor people in the area, one of which is providing opportunities for broad work for the community, the purpose of this study is to analyze several factors that can be used in reducing poverty. In this study there are several independent variables used including infrastructure spending, investment, transfer funds and economic growth and with the dependent variables which are dependent on employment opportunities and poverty levels. In this study using a tool such as SPSS version 22 where to see the direct or indirect relationship between the independent variables on the dependent variable. The analysis test results obtained that the independent variable as a whole has an influence on the employment variable and also on the poverty level variable, the independent variable has a positive and significant effect indirectly on the poverty level variable with the employment opportunity variable as an intermediary