Suchergebnisse

Cash waqf is one of the instruments of Islamic Economics that is being assessed his progress. This research aims to know the role of BadanWakaf Indonesia (BWI) as government of waqf institution and Tabung Wakaf Indonesia (TWI) as private waqf institution, in empowerment of (cash waqf) education, and by results of research to draw up a model empowerment of cash waqf in the field of education.The research method used was qualitative methods.Qualitative descriptive analysis is used to explain how the empowerment model cash waqf are integrated in the BWI and the TWI for the education quality empowerment. The results showed that the integration of BWI and TWI is carried out by the Division of tasks and functions, namely BWI focus more on socializing on the cash waqafand nadzirtraining, while the TWI more on empowering education for maukuf 'alaih peace both in the quantity as well as quality.

The opening of the Indonesian Trade Promotion Center is one of the policies implemented by the government to increase Indonesia's non-oil and gas exports. However, fluctuations in the value of non-oil exports make the role of the ITPC doubtful. This study aims to analyze the impact of Indonesia Trade Promotion Center as Export Promotion Agency (EPA) on the value of Indonesia's non-oil and gas exports globally, to developing countries, and developed countries from 2000 to 2018. The method used in this study is the Random Effect Model and gravity model. Estimation results show that EPA Indonesia (ITPC) has a positive and significant effect on the value of Indonesian non-oil exports in all models. Foreign direct investment (FDI) has a positive effect and significant for global and developing countries model. GDP per capita and Free Trade Agreements have a significant positive effect on non-oil exports in all models. The geographical distance variable has a negative impact for Indonesian non-oil exports in all models, except for the developed countries model.

The IFRS can be applied in the multi national company (MNC) and listing firms across the country but it does not mean it can replace the national accounting standards that have been owned by respective countries. The accounting standardization is not an easy job because each country has different political, social, and economic background. This study is to reveal the reason and who is behind IFRS adoption in Indonesia. This qualitative research is a case study based on cases representing institutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministry of state own enterprises (BUMN). Data were collected by interviews and using readily available documents and processed with thematic analysis. The result shows the adoption of IFRS decisions is driven by international interests. Indonesia's membership in several international organizations, such as IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approval of global accounting standards in Indonesia. Each organization has done a variety ways to ensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs and should not be only based on a desire particularly coercion from others. In-depth analysis based on the reality of each particular business should be conducted before a decision to adopt IFRS is taken.

This study aims to explain how the psychological process affects perceived organizational politics (POP) toward organizational citizenship behaviour (OCB). The paradoxical effect of POP to OCB needs to be explained through two psychological processes: First, the mediation effect of psychological safety which explains POP as a barrier to OCB. Second, the mediation effect of careerism which explains POP as an OCB driver. One of the government institutions in Malang District used as research objects, involving 97 employees as respondents. A quantitative approach using Partial Least Square (PLS) used as the method of this study. The results showed careerism mediated the relationship between POP and OCB. But the surprising result is that psychological safety cannot mediate the effect of POP to OCB because employees feel that there is no high threat of doing voice behaviour, helping behaviour and individual initiatives in the political environment. These results indicate that OCB is a safe activity when it does not contrary to other people's self-interest, so it does not cause a conflict.

This paper would like to analyze the development of study of International Relations in Indonesia which has progressed very rapidly. The science of lucrative International Relations since April 1919 in Britain and into Indonesian territory since the 1945's, has been in great demand by the public, gaining a place in the hearts of the social scientific community, and contributing a lot to the foreign decision-making played by the government. Therefore, it is important to look at opportunities, challenges, and prospects for the development of International Relations studies in Indonesia to date. ; This paper would like to analyze the development of study of International Relations in Indonesia which has progressed very rapidly. The science of lucrative International Relations since April 1919 in Britain and into Indonesian territory since the 1945's, has been in great demand by the public, gaining a place in the hearts of the social scientific community, and contributing a lot to the foreign decision-making played by the government. Therefore, it is important to look at opportunities, challenges, and prospects for the development of International Relations studies in Indonesia to date.

The number of respondents being sampled as many as 220 respondents. The description of the respondent's answer is the result of the respondent's answer to each research variable. The description of the answer will be explained based on the frequency and the results of the mean calculation of each categorized variable. In political campaigns there are two relationships that will be built, namely internal and external. Program, image of social, emotional feeling and image of candidats. The program has a significant effect on voting attitudes, these results provide support for the first hypothesis in this study. Social image has a significant effect on voting attitudes, these results provide support for the second hypothesis in this study. Emotional feelings do not have a significant effect on voting attitudes, this result is contrary to the third hypothesis in this study. The image of candidate has a significant effect on the attitude of choosing, this result provides support for the fourth hypothesis in this study. For politicians or candidates who take part in the elections so that they pay more attention to the image, especially the image of the candidate. Because voters are more interested in choosing in terms of the candidate's image. For a successful team should offer more courses menyentu on society as a voter. For the next researchers, it is expected to use a cluster sampling method so that the possibility of the population being represented in the sample is greater.

Purpose The purpose of this paper is to examine halal certification for halal culinary, destination brand and emotional experiences on customer satisfaction and behavioral intention. Design/methodology/approach This study uses a quantitative survey approach to 400 respondents consisting of Muslim foreign and domestic tourists who had visited Lombok in the past three years. The sampling technique is by purposive sampling. The analysis technique used in this study is structural equation modeling-partial least square (SEM-PLS). Findings The findings showed that halal certification has no effect on customer satisfaction but on influenced behavioral intention, destination brand of Lombok had no effect on customer satisfaction; customer satisfaction influenced behavioral intention and emotional experiences affected customer satisfaction and behavioral intention. Research limitations/implications This study collects data from respondents both domestic and foreign tourists simultaneously. However, the data acquisition of respondents and foreign tourists is not balanced. Thus, this study analyzes tourists in general, not distinguished between foreign and domestic tourists. Practical implications The government and tourism organizers in Lombok need to provide socialization for domestic and foreign tourists on the need to choose halal-certified food and drinks to ensure halal and hygiene. In addition, so that the destination image of Lombok can provide a beautiful experience that becomes a moment of the truth, then the local government should improve its service strategy holistically. Social implications Destination image needs to be improved. This requires holistic tourism quality services so that the social community knows that Indonesia has a halal tourism destination that exists as tourists come from the airport to the hotel and enjoy food in restaurants and tourist attractions that are Muslim friendly. Originality/value This paper contributes to filling the void in the literature related to tourism management that is linked to tourism in the aftermath of natural disasters, where empirical studies on halal tourism are on the rise. Therefore, respondents in the study were specific, that is, those who had traveled. To the best of the authors' knowledge, this study is the first of a kind that includes behavioral intention in tourist destinations after natural disasters in the Indonesian context.

Indonesia's mutual cooperation culture through active community participation in village development. However, the role of these positive values in society is fading and giving rise to pseudo-culture. The culture of mutual cooperation in the life of social communities in rural areas has experienced a decline values in the cultural caused by the existence of a dominant political attitude by the leadership of power in the countryside resulting in a decrease in community trust in the management of rural development. Political risks in the management of village finance is a threat in the cultural values of the community cooperation become pseudo

Purpose This study examined the effect of different types of politically connected (PCON) Malaysian firms on analysts' forecast accuracy and dispersion. Design/methodology/approach The study identified different types of PCON firms according to Wong and Hooy's (2018) classification, which divided political connections into government-linked companies (GLCs), boards of directors, business owners and family members of government leaders. The sample covered the period 2007–2016, for which earnings forecast data were obtained from the Institutional Brokers' Estimate System (IBES) database and financial data were extracted from Thomson Reuters Fundamentals. We deleted any market consensus estimates made by less than three analysts and/or firms with less than three years of analyst forecast information to control for the impact of individual analysts' personal attributes. Findings The study found that PCON firms were associated with lower analyst forecast accuracy and higher forecast dispersion. The effect was more salient in GLCs than in other PCON firms, either through families, business ties or boards of directors. Further analyses showed that PCON firms—in particular GLCs—were associated with more aggressive reporting of earnings and poorer quality of accruals, hence providing inadequate information for analysts to produce accurate and less dispersed earnings forecasts. The results were robust even after addressing endogeneity issues. Research limitations/implications This study found new evidence of the impact of different types of PCON firms in exacerbating information asymmetry, which was not addressed in prior studies. Practical implications This study has a significant practical implication for investors that they should be mindful of high information asymmetry in politically connected firms, particularly government-linked companies. Originality/value This is the first study to provide evidence of the impact of different types of PCON firms on analysts' earnings forecasts.

This study aims to determine the formulation of strategies that can be used in facing the challenges of implementation of innovation policies in realising sustainable development in the community environment with the case study of the Indonesia Village Government. The innovation policy aims to improve the quality in the use of village funds and also to encourage productivity and development in rural areas as well as build sustainable village capacity to improve the socio-economic welfare of the community and the independence of the village. This qualitative research uses a case study approach through field research in the village local government. We identified several challenges in the implementation of the innovation policy. In overcoming these challenges, as well as successfully implementing the policy, the role of innovative behaviour on the part of policy makers at the village level is importance. With an exploration strategy approach, entrepreneurial strategies and open and collaborative approaches used by various parties are also required in the successful implementation of innovation policy. The development of future research related to innovation policy relevant to the characteristics of rural communities is still very much needed.

Although there are currently more than 120 countries that have adopted the IFRS, an attempt be made to perform accounting standards around the world is still the subject of debate. The emergence of this discourse engenders debate among academics about the advantages and disadvantages of such standards to be put in place in all countries. Scientific studies, literature and other research, has been conducted to respond to this discourse (see e.g. Abeysekera, 2005; Perry & Andreas, 2006; Soderstrom & Sun, 2010) and it turns out globalisation discourse around accounting standards continues to produce opinions and various research findings. This research aims to analyse the adoption of the IFRS through the dialectic of Hegel's thesis, antithesis and synthesis. This research uses a qualitative paradigm with a case study approach. Data is obtained through an in-depth interview technique, targeting informants including academics and practitioners of accounting. The study found the agenda of global accounting standards is in line with the neo-liberal agenda, wanting freedom in competition. This agenda assumes that the free market will lead to efficiency. The efficiency aimed for, in laying out and withdrawing funds, has been facilitated within accounting through the application of one global standard, in favour of providing needed information. This research found that the urge to adopt the IFRS can be found in three slice accounting ecology, i.e. the actor-related slice, the political-related slice, and the businessrelated slice. There is a mutual connection between these three ecologies. The mutual connection between these three ecologies is scrutinised when its origin is on the same mission, namely to achieve the interconnected financial market.

Although there are currently more than 120 countries that have adopted the IFRS, an attempt be made to perform accounting standards around the world is still the subject of debate. The emergence of this discourse engenders debate among academics about the advantages and disadvantages of such standards to be put in place in all countries. Scientific studies, literature and other research, has been conducted to respond to this discourse (see e.g. Abeysekera, 2005; Perry & Andreas, 2006; Soderstrom & Sun, 2010) and it turns out globalisation discourse around accounting standards continues to produce opinions and various research findings. This research aims to analyse the adoption of the IFRS through the dialectic of Hegel's thesis, antithesis and synthesis. This research uses a qualitative paradigm with a case study approach. Data is obtained through an in-depth interview technique, targeting informants including academics and practitioners of accounting. The study found the agenda of global accounting standards is in line with the neo-liberal agenda, wanting freedom in competition. This agenda assumes that the free market will lead to efficiency. The efficiency aimed for, in laying out and withdrawing funds, has been facilitated within accounting through the application of one global standard, in favour of providing needed information. This research found that the urge to adopt the IFRS can be found in three slice accounting ecology, i.e. the actor-related slice, the political-related slice, and the businessrelated slice. There is a mutual connection between these three ecologies. The mutual connection between these three ecologies is scrutinised when its origin is on the same mission, namely to achieve the interconnected financial market.

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.

The development of the television industry in Indonesia began in 1962; Intensity of competition in this industry began in 2000 and 2001, with the emergence of several private television stations that have special characteristics. Furthermore, emerging new television station broadcasting from the TransTV, Lativi, Trans7, GlobalTV and Metro. In 2013 and 2014 appeared new television station like Bloomberg, CNN Indonesia, which uses the brand which has been established and has a reputation in the field. This study could broaden the understanding of the meaning of an organization's reputation and gain whatever can be produced from a good reputation. The research was conducted at the organization Trans Media. The first phase of the study was to conduct inductive theory building. Target sample in this study was the informant who has sufficient competence and capabilities related to the issues. The main data sourced from the implementation of semi-structured interviews with two types of informants: managers who have responsibility for managing programs of TV shows, and the board of directors or commissioners who will provide direction for the management of the overall TV. The result of the research lead to the conclusion that the Trans Formation based on the concept of national metropolitan television. To maintain its reputation, Trans consistently presenting quality broadcasts in accordance with their values, namely anti-mainstream, educate, and inspire. The establishment of the organization's reputation in the form of a proposition in the form of a model with three components, namely Trans formers reputation, strategy, reputation formation and passage of reputation.