Analisis Tingkat Pemahaman Mahasiswa Terhadap Pernyataan Standar Akuntansi Keuangan Syariah Psak-syariah

Sharia financial industries have grown rapidly in the last one decade. It causes the need of arranging sharia accounting standard and human resources who understand the context of sharia based business becomes urgently required. Universities conducting high education services provide the students to meet the need of sharia financial industries. Related to the provision of human resources with the understanding of sharia accounting, Islamic Universities of 45 (Unisma) Bekasi gives two choices for the students to take either Islamic Banking or Accounting department focusing on sharia accounting. The research method employed in this study was descriptive quantitative. The primary data source was the written test containing 25 items consisted of 20 multiple choices and 5 essays. The sample was 23 students: 8 were from sharia accounting department and 15 were from Islamic Banking in the academic year of 2012. The sample was taken by using purposive sampling technique since the sample was only those having taken sharia PSAK. The method used for data analysis was by scoring the test result and converting it to the score based on the standard scoring of UNISMA. Based on the average score of the test done by the students of Sharia Accounting which was 72.93, the students "understand" sharia PSAK while the students of 2012 academic year majoring in Islamic Banking have the average score was 77 which also means that the students "understand" sharia PSAK. The hypothesis was tested by using Mann Whitney Test with the Sig value (p value) of 0.084 >0.05 meaning that there is no difference between the understanding of the students who were focusing in Shariah Accounting and majoring in shareea banking belonging to the academic year of 2012 on sharia PSAK. It means that H alternative is rejected while H0 is accepted

Kinerja Baitul Maal Wa At-tamwil (Bmt) Maslahah Lil Ummah-pondok Pesantren Sidogiri Menggunkan Balance Scorecard Modifikasian

Pesantren (Islamic Boarding School) has a significant role in the development of the nation when it can optimize its potential. Pesantren which can be considered as the miniature of a nation. It can be the agent of social piety by spreading the Islamic teaching on economy based on the fulfillment of sharia. BMT Maslahah Mursalah lil Ummah tries to prove that pesantren can apply the role in improving the life of the people around the pesantren. This research is aimed to measure the working performance of BMT MMU which is pesantren based using modified Balanced Scorecard and to find out the solution of the problem, also to show the best practice made by BMT MMU in developing Islamic Micro Financial Institution. The research design is parallel mixed method. The result shows that the working performance of BMT MMU is in an excellent level. The most influential performance is economic empowerment and social legitimation. To solve several problems related to the development of BMT MMU, the management developed the quality of human resource and involved other people outside of the pesantren in its operational activities

Kondisi Fisiologis Itik Mojosari Betina yang Diberi Ransum Berbeda

This study aims to investigate the physiological responses mojosari duck females who were given rations with different nutrient content. This study was conducted over three months from September to November 2015 held at the Laboratory of Animal Nutrition and Feed and enclosure Integrated Laboratory of the University of Lampung. Number of female ducks used as many as 64 birds and a cage 16 plots so that each plot contained 4 female ducks. Data were collected on the total number of ducks that exist in each treatment. Grouping ducks by weight. In the first group with body weight (125-150 g), group 2 (151-175 g), group 3 (176-200 g), group 4 (201-225 g). Ducks were divided into four treatment diets with different nutrient content, namely R1, R2, R3, and R4. The experimental design used is Design Group (RK). The data obtained were analyzed using analysis of variance. Based on the results of this study concluded that ration with different nutrient content was not significant (P> 0.05) on physiological responses mojosari duck female

Pengaruh Perbedaan Bahan Bubu Dan Jenis Umpan Terhadap Hasil Tangkapan Lobster Air Tawar (Cherax Quadricarinatus) Di Rawa Pening Semarang

Alat tangkap yang digunakan dalam penangkapan lobster (Cherax quadricarinatus) yaitu alat tangkap Bubu. Bubu adalah alat tangkap yang berbentuk kurungan atau keranjang dan terbuat dari berbagai bahan (kayu, rotan, bilah besi, kawat anyam, bambu, paralon dan sebagainya) serta mempunyai satu atau lebih ijep. Biasanya diletakkan di dasar perairan dengan atau tanpa umpan, satu per satu atau berangkai serta dihubungkan dengan tali ke pelampung untuk menunjukkan posisinya. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh perbedaan bahan material bubu (bambu dan paralon), menganalisis pengaruh perbedaan jenis umpan (mujair dan cacing) dan menganalisis ada tidaknya interaksi antara bahan bubu dan jenis umpan terhadap hasil tangkapan lobster (Cherax quadricarinatus) di Rawa Pening, Kabupaten Semarang. Metode penelitian yang digunakan adalah metode eksperimental fishing dengan 2 variabel yaitu bahan bubu dan jenis umpan dengan 4 perlakuan.Hasil penelitian menunjukan bahwa perbedaan bubu bambu dan bubu paralon pada penelitian ini berpengaruh terhadap jumlah hasil tangkapan lobster (Cherax quadricarinatus) dimana jenis bubu bambu lebih banyak hasil tangkapannya, perbedaan umpan mujair dan umpan cacing pada alat tangkap bubu lobster berpengaruh terhadap jumlah hasil tangkapan lobster (Cherax quadricarinatus) dimana bubu berumpan mujair lebih banyak hasil tangkapannya, hal ini dilihat dari hasil tangkapan pada bubu bambu berumpan cacing sebanyak 288 ekor dan bubu bambu berumpan mujair sebanyak 399 ekor, bubu paralon berumpan cacing 232 ekor dan bubu paralon berumpan mujair sebanyak 341 ekor. Hasil penelitian menunjukkan bahwa penggunaan bubu bambu dengan menggunakan umpan ikan mujair lebih baik digunakan, karena hasil lobster (Cherax quadricarinatus) didapatkan tangkapan lebih banyak

Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Konservatisme Akuntansi

This study examines the effect of institutional ownership and managerial ownership on accounting conservatism. The institution as the majority shareholder of the company strives to present quality earnings because it realizes that earnings information is an important concern for investors in making investment decisions. In addition, management participation as the owner of the company will be able to align goals between shareholders and management. Profit ability to maintain its quality is often associated with accounting conservatism. The population of this study is a company going public on the Indonesia Stock Exchange in the non-financial sector in the period 2014 to 2017. The study sample was determined using a purposive sampling method which resulted in a sample of 364 observations. The data analysis technique used in the study is multiple linear regression analysis. The test results prove that institutional ownership and managerial ownership have a positive effect on accounting conservatism. Keywords: Accounting conservatism; Institutional ownership; Managerial ownership. Penelitian ini menguji pengaruh kepemilikan institusional dan kepemilikan manajerial pada konservatisme akuntansi. Institusi sebagai pemegang saham mayoritas perusahaan berusaha untuk menyajikan laba yang berkualitas karena menyadari bahwa informasi laba menjadi perhatian penting bagi investor dalam melakukan keputusan investasi. Disamping itu, penyertaan manajemen sebagai pemilik perusahaan akan mampu mensejajarkan tujuan antara pemegang saham dengan manajemen. Kemampuan laba dalam mempertahankan kualitasnya seringkali dikaitkan dengan konservatisme akuntansi. Populasi penelitian ini adalah perusahaan go public di Bursa Efek Indonesia yang berada pada sektor non finansial pada periode 2014 hingga 2017. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling yang menghasilkan sampel penelitian sejumlah 364 observasi. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil pengujian membuktikan bahwa kepemilikan institusional dan kepemilikan manajerial berpengaruh positif pada konservatisme akuntansi. Kata kunci: Konservatisme akuntansi; Kepemilikan institusional; Kepemilikan manajerial

Profil Terapi Imunosupresan pada Pasien Anak dengan Lupus Nefritis

Lupus nefritis merupakan komplikasi serius dari systemic lupus erythematosus (SLE) dan menyerang organ ginjal. Lupus nefritis adalah penyakit autoimun yang awalnya dimediasi oleh autoantibodi kemudian membentuk ikatan antara kompleks imun dengan jaringan sehingga menyebabkan organ dan sel mengalami kerusakan. Lupus nefritis ditandai dengan munculnya proteinuria yang persisten. Sebanyak 37-82% pada anak-anak dengan SLE berkembang menjadi lupus nefritis. Target terapi pasien SLE adalah mencegah terjadinya kekambuhan dan kerusakan organ serta meminimalisir efek samping obat. Mencegah kekambuhan pada pasien SLE perlu diberikan obat-obat imunosipresif yang menekan disregulasi sistem imun. Pemberian terapi imunosupresan berupa steroid, MMF dan klorokuin terbukti aman. Pemberian metilprednisolon dengan dosis sangat tinggi hingga 1000 mg sehari secara intravena bertujuan untuk menekan aktivitas sel imun. Tidak hanya itu, pemberian terapi imunosupresan secara kombinasi memberikan mempercepat proses remisi, seperti dengan pemberian MMF dan klorokuin yang sudah terbukti aman. MMF dengan dosis hingga 1g/hari memberikan efektivitas yang baik. Sementara klorokuin, telah disetujui FDA sebagai terapi lupus nefritis yang sebelumnya sering digunakan sebagai antimalaria. Klorokuin dilaporkan dapat mencegah kerusakan ginjal dengan menekan kerja dari sel-sel imun

THE 6TH INTERNATIONAL SEMINAR ON NUSANTARA HERITAGE

WELLCOMING SPEECH BUILDING CULTURE CREATING NATION’S PERSONALITY Wellcoming Speech By I Gede Arya Sugiartha Rector of ISI Denpasar The socio-cultural problems that challenge our nationality have penetrated into public space. Ranging political, economic, educational, health, to humanity these problems have become an issue that can be clearly seen and freely witnessed through the mass media. The occurrence of tragedies such as the SARA conflict, armed conflict, the disintegration of our nation and the increasing presence of terrorism networks mark our nation as a “danger area” that can threaten everyone here at any time. In the past, our country was a highly developed and glorious geographical and political area often described as the “tata tentrem karta raharja” or “the kingdom of peace" The success stories of the Sriwijaya Kingdom, the Majapahit Kingdom uniting our nation, the birth of various works, such as Borobudur, Prambanan, and Angkor Wat showcase the world of wonder that is our nation. This is a proof that this nation is a safe place that gives artists an opportunity to thrive and produce new works. Today, we have to explore the true meaning of success and the birth of archaeological wonders that are inherited to us through this nation. KEYNOTE SPEAKER’S ABSTRACT FOOTPRINTS, TRAILS AND EXPLORE (EARTHLY) NUSANTARA FINE ARTS Setiawan Sabana Institut Teknologi Bandung [email protected] INTRODUCTION The echoes of the terminology, the concept and practice of Nusantara culture were heard and felt increasingly expressed relentlessly in various forums, whether of political dimension, historical, educational, science and technology, to arts and culture. This movement is emerging in various formats. In the academic realm, there is an ongoing effort to understand and deepen the Nusantara in researches in various universities. Great attention to the excavation of the values and meanings of Nusantara today becomes a colossal event. It can be seen and interpreted as a revitalization of consciousness to tread, trace and explore the civilization and culture that became the foundation and the significant life breath in the geographical region in the Southeast Asian populations which are administratively within ASEAN. The Nusantara echo is enlarged in the region in its form, discourse, expression and terminology. In essence, this monumental consciousness, in my opinion, is synonymous with a new awareness of the importance of awakening the facts and the reality of identity around ourselves. The range of a long and distinctive journey is unique in the context of the natural terrain, culture and civilization, and its products are different from other regions of the world. BRIDGING INFORMAL, NON-FORMAL AND FORMAL EDUCATIONAL APPROACHES TO SUPPORT THE ARTS, CULTURAL HERITAGE DIVERSITY, AND SOCIAL COHESION Diane Butler Assoc. Professor Kajian Budaya Doctoral Studies Program, Universitas Udayana (USA/Indonesia) Given that across the Nusantara region there are thousands of sacred natural and built heritage structures and sites and a multitude of forms of tangible and intangible cultural heritage – it is vitally important that young people can receive practical knowledge and tools so as to enable them to take part in “the identification, protection, presentation and interpretation of heritage structures, sites or areas in their setting” (see ICOMOS, 2005 Xi’an Declaration). The social reality of people from various ethno-cultural backgrounds with diverse languages and religious practices residing in, visiting or journeying through all regions of the world also requires strengthening skills for cooperation and the capacity for intercultural creative dialogue. Aware of the linkage between these two matters, the question that needs addressing is how can artists – both tradition-bearers and contemporary practitioners – and experiential learning through art praxis continue to have a prominent role in the field of heritage preservation and the shaping of cultural environments for the future. This paper thus takes up the topic of bridging informal, non-formal and formal educational approaches to support the arts, cultural heritage diversity, and social cohesion. Keywords: informal, non-formal and formal education; art praxis; tangible and intangible cultural heritage diversity; social cohesion [email protected] ABSTRACT GLOBAL SHOCK AND NUSANTARA HERITAGE Jean Couteau Assoc. Professor Indonesian Institute of The Arts of Denpasar France/Indonesia [email protected] INTRODUCTION There are several ways to interpret the theme of this conference: Nusantara Heritage. I choose to appoint, not the content of the inheritance itself, in all of its riches, but what sees as its problematic "survival" implicit in it: how to build and preserve a nation, and a country that is truly united and unified, although consist of components that are often very different from each other? At the level of its citizens, how to get Indonesians to construct their identity in a balanced way between several layers: the national, ethnic and religious layer, in order for their unity to remain firm. This problematic has actually been present in the dialectics of the symbolic-ideological system of Indonesia since the formulation of Indonesian concepts: politically in the Sumpah Pemuda of 1928 and in the speeches of Sukarno and the founders of other nations; culturally in the writings of Ki Ajar Dewantara; and normative ideologically within Bhinneka Tunggal Ika, Pancasila and related symbolic systems. This fact makes Ben Anderson formulate the concept of nationalism as an "imagined community". This problem also overshadows the writings of Radhar Panca Dahana and Azyumardi Azra (Islam Nusantara). BUILDING VIRTUAL FOUNDATION THROUGH UTILIZATION OF THE NOBLE VALUES OF NUSANTARA’S CULTURAL HERITAGE. I Wayan Rai S Indonesia Institute of Art and Culture (ISBI) Tanah Papua, Jayapura. [email protected] ABSTRACT In accordance with the theme of The International Seminar on Nusantara Heritage (ISoNH) 2017, which is “Nusantara’s Cultural Arts Diversity as Inheritance Source of Tolerant and Inclusive Society’s Development Values” I would like to deliver a paper entitled: “Building Virtual Foundation Through Utilization of the Noble Values of Nusantara’s Cultural Heritage”. Specifically I want to discuss about the noble values that are contained in Nusantara (Indonesia) cultural heritage which are relevant to be utilized universally as a source of inspiration and tolerance. In order for us to use them as a source of inspiration and tolerance, it is necessary to build a solid foundation, which I call the "Virtual Foundation". As an illustration, I use a new art creation entitled Kecak Rasa Papua Dance (Kecak with Papua Taste Dance), produced in 2015 at ISBI Tanah Papua, Jayapura. The purpose of this work is in line with the theme of our international seminar today, which is how to build a sense of togetherness ARTS APRECIATION BASED ON THE PRINCIPLE OF ETHNOMATHEMATICS Abdul Halim bin Husain, Rushana Bte Sulaiman @ Abd. Rahim Sultan Idris Education University [email protected] INTRODUCTION This paper is on arts via ethnomathematic approaches. The arts focused include, weaving, fine arts, textiles, carvings, and architecture. The study analyzes the mathematical principles found in each chosen work. The beauty of patterns and motifs can be seen through geometric designs. Visual observation is done to extract information on the relationship between arts and mathematics. The results of observation through the beauty of art work is expected to show its beauty from ethnomathematic aspects. This study is able to extend the boundaries of appreciation especially in the arts, based on ethnomathematic features in general. Early 1970s the national cultural congress in Malaysia has raised questions about national identity. The congress felt it is necessary to be aware of some elements to symbolically identify the national culture and the background of society. The background of the Malay community was influenced by the culture and the paradigm of thinking. A rich heritage of culture and customs enabled them to build their traditions from the foreskin of thought and inherited philosophy. THE PAST, PRESENT, AND FUTURE OF NUSANTARA HERITAGE: FOCUSING ON THE RELIGION AND CULTURE IN BALI Shinobu Yamaguchi Professor, Department of Eastern Philosophy and Culture, Toyo University, Tokyo, Japan [email protected] ABSTRACT Śiwa-Buddha is the basic concept in the present Balinese Hinduism originated in old Java. In India, the concept of Śiva-Buddha was not born. Thus, this concept is a characteristic of Balinese Hinduism. We can see the examples of this concept in some Javanese and Balinese temple-architectures and statues. And another feature of Balinese Hinduism, namely, ancestor worship is the result of absorption of indigenous element by Indian religions. Those two elements are the important characteristics of Balinese Hinduism as a Nusantara heritage. Now Indonesian people confront with the modernization or globalization. I don’t think the people should abandon their traditional society and culture due to globalization. However, I think that people should judge the order of priority in every social and cultural element, thinking their nation, Indonesia first. We should examine the meaning of ‘Nusantara’ again in modern context. Keywords: Siwa-Budha, Nusantara Heritage, Meaning of ‘Nusantara’, Religion and Culture PARTICIPANT’S ABSTRACT VISUAL ARTS OF PREHISTORIC SOCIETY BASED ON THE MOTIF AND SYMBOLISM ON CAVE PAINTING IN PENINSULAR MALAYSIA Adnan Jusoh, Yunus Sauman & Mohamad Kamal Kamarudin Universiti Pendidikan Sultan Idris (UPSI) [email protected] ABSTRACT This paper aims to explore the uniqueness of prehistoric society visual arts on motif sketches and cave paintings. A number of such paintings were found in Peninsular Malaysia, nevertheless they are less known by the public. The uniqueness of the arts that exhibit multiple shapes and motifs yet is very interesting to be displayed to the public knowledge. Therefore, using books and journals, this article attempts to analyse several aspects of the cave paintings. Cave painting should be viewed as part of visual art that needs to be analysed from the sociocultural activities of the prehistoric societies or the Orang Asli societies in several parts of Peninsular Malaysia. Human, animal and nature sketches are among the elements of motifs and ornamentation found on the cave paintings. They are not a product of individual creativity alone, but they capture the reality of the events, social activities, rituals and beliefs of the societies. In short, evidence suggests that cave art has contributed in giving up information of the sociocultural activities during that era. Keywords: Visual Arts, Prehistory, Motifs, Sociocultural Activities, Cave Paintings THE SERAT NITIK BAYUNAN: THE DISCOURSE OF ASCETICISM JAVANESE WOMEN IN THE PATRIARCHAL CULTURE HEGEMONY Afiliasi Ilafi, Adi Putra Surya Wardhana Universitas Sebelas Maret afiliasiilafi60@ student.uns.ac.id ABSTRACT Javanese society adheres to patriarchal culture. Social and cultural constructions place the power and status of Javanese women under men domination. However, there are ancient manuscripts that show that Javanese women have a great social role. One of them is the Serat Nitik Bayunan which tells the story of a princess’s decision to be celibate. It means that she obedient the asceticism principle which is known as Mesu Budi in Javanese term. Therefore, this paper has several goals. The first is to find out what is the content of the Serat Nitik Bayunan? The second is how the discourse of asceticism Javanese women constructed in the middle of the patriarchal culture hegemony. This paper used qualitative data analysis, by using the Michel Foucault’s discourse as main theory and feminism approach. The result shows that the Serat Nitik Bayunan is an ancient manuscript which was written in the circa 1911 AD to glorify G.K. Rt Pambayun as Princess of Keraton Surakarta, Paku Buwana VII. Her decision was not easy due to the purpose of the princess to be married as a political pawn. It shows that a princess and Javanese women have an immense social role in the patriarchal culture. However, this discourse actually was built to empower the standing of the Sultan of Surakarta. Keywords: Serat Nitik Bayunan, Discourse, Asceticism, Javanese Women THE POTENCY OF SANG HYANG PERAHU DANCE TO BE THE CULTURAL AND SPIRITUAL ATTRACTION IN LEMBONGAN VILLAGE, NUSA PENIDA, KLUNGKUNG REGENCY Agus Muriawan Putra, I Ketut Antara Universitas Udayana [email protected], ABSTRACT The purpose of this research is to know the potential of Sang Hyang Perahu Dance to be the cultural and spiritual attraction in Lembongan Village which is a sacred dance, so this dance remains a culture belonging to Lembongan community as part of religious ritual and keeps its sacredness as Wali Dance. Data were collected using Focus Group Discussion and Interview, Field Study, and Library Studies. The results of this research are: (1) To know the potential of tourism in Lembongan Village; (2) Sang Hyang Perahu Dance profile and its sacred song series; and (3) The effort to awaken Sang Hyang Perahu Dance as the cultural heritage of the Lembongan Ancestors. Keywords: Cultural Potential, Wali Dance, Ritual Process, Tri Hita Karana MYTHS IN SUNDANESE AND JAPANESE CULTURE: CONSERVATION VALUE OF HARMONIZATION IN MODERN LIFE Agus Suherman Suryadimulya, Asep Yusup Hudayat Universitas Padjadjaran [email protected] ABSTRACT The understanding of the traditional cross-cultural values (Sundanese and Japanese culture) embodied in myths is essential to achieving international harmony among modern-day nations. Language as a binder of ideas, attitudes, and cultural behavior to represent the power of the expression of the myths that survive in the Sundanese and Japanese culture. Kaplan and Manners (2002: 79- 81; 165-169) argue that in interpreting the belief system it is necessary to do complementary cognitive equations rather than displace other interpretations and keep in mind the meanings expressed by the citizens who own the belief system. Based on these interpretive mechanisms, Sundanese and Japanese cultures potentially still show some community attachment to myth for a number of activities that are bound by their natural and social environment. This study targets a mythical scheme in consciousness quadrant. The scheme model is designed systematically and functionally to be used as a reference in optimizing the understanding of the myth in the perspective of traditional beliefs that have value to modern life. Keywords: Myths, Sunda-Japan, Modernity, Conservation DISCOURSE OF THE HEALING DISEASE THROUGH LOCAL TREATMENT ‘MALUKAT’ IN BALI Anak Agung Kade Sri Yudari Universitas Hindu Indonesia [email protected] ABSTRACT Consecration sources of springs by the Hindu community in Bali since a long time has been done. As time passes and the progress of society's way of thinking, the source of water is used as a place of purification known as 'malukat'. The discourse about malukat rampant discussed by society ten years lately because functioned as a solution of healing all sorts of diseases. This phenomenon is followed by the number of malukat spots popping up even its existence almost every district in Bali. Usually in places like malukat; River, sea, lake, campuhan, pancuran, kelebutan, and others established a 'palinggih' and adjacent to the temple. The focus of analysis in this paper; Why malukat discourse as a solution to cure diseases and how the process of malukat that can cure disease. With the orientation of structural-functional theory which is elaborated through descriptive-qualitative method the results can be summarized as follows; That malukat is a local wisdom that has a very deep message of philosophy and meaning, as it appears in the Vedic texts. In its implementation in the society of malukat is seen as a solution because it’s meaning and its function has been proven to cure various kinds of illness of birth and soul. While the proce

Proceedings of the 3rd International Conference on Community Engagement and Education for Sustainable Development

This proceeding contains articles on the various ideas of the academic community presented at The 3rd International Conference on Community Engagement and Education for Sustainable Development (ICCEESD 2022) organized by the Universitas Gadjah Mada, Indonesia on 7th-8th December 2022.  ICCEESD is a biannual forum for sharing, benchmarking, and discussing HEI’s activities in developing Education for Sustainable Development towards community engagement. Education for Sustainability as a teaching strategy for resolving community challenges through formal, informal, or non-formal education is expected to benefit from various community service best practices by academics, researchers, and students. The 3rd ICCEESD has “Strengthening Education for Sustainability Towards Better Community Engagement” as its theme this year. It is expected that the 3rd ICCEESD will provide a forum for the presenters and participants to exchange best practices, policies, and conceptual implementation of Education for Sustainability towards better community engagement and explore ideas to address community needs.  Conference Title: 3rd International Conference on Community Engagement and Education for Sustainable DevelopmentConference Theme: Strengthening Education for Sustainability Towards Better Community EngagementConference Acronyms: ICCEESD 2022Conference Date: 7th-8th December 2022Conference Location: Grand Rohan Jogja Yogyakarta, IndonesiaConference Organizer: Universitas Gadjah Mada, Indonesi