Suchergebnisse

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

This study aimed to obtain information and empirical evidence between the influence of organizational culture, competence and professionalism of officers towards the readiness of the application of government regulation on accrual accounting concerning the accrual-based government accounting standards in Malang government. This study uses primary data to generate critical information from respondents using simple random sampling method. The number of samples used was obtained based on the Slovin formula. The population of this research were local government officers. Respondents in this study were 82 officers of the finance department at UNITS Malang. This study used a causality analysis, Structural Equation Model (SEM) based component or variance or better known as the model of Partial Least Square (PLS). Hypothesis testing will be done with the help of software SmartPLS 3.2.3. These effects indicate that organisational culture is convinced, but not significant effect on the preparation of the implementation of accrual-accounting, competence is a positive and important outcome on the preparation of the implementation of accrual accounting and professionalism is a positive and significant effect on the preparation of the implementation of accrual accounting.

The concept of democracy in Indonesia actually has already exists at the grassroots level, which is in the village, and thus, to create democracy should be from the bottom. At this level, we would know how to create, strengthening, and consolidating democracy in regional even in national level. Hence, the core institution for democratization is the Village at the grassroots level. This case study research conducted in Sunyalangu Village, Central Java, Indonesia that is include to a poor village in Banyumas region and thus, it become a marginal village. I examine their political cultures on national general elections from 1971 to 2004 and the relationships between village's executive and legislative roles on the lowest level of democratization. This focus shows how empirical democracy created. The result of this research shows that their political cultures is inconsistence in elects their political parties and representatives because of personal needs and their moral economy to the political party. Moreover, the village government (local executive) is still dominates the relationship with local parliament (BPD) because of the institutional and geographical constraints at the grassroots level. The implication of this situation is to re-think the concept of democracy in grassroots level by creating the democracy culture.

Political culture, is part of the culture of the society with the characteristics of a more typical. The term includes the issue of legitimacy of political culture, power regulation, government policy-making process, the activities of political parties, the behavior of the state apparatus, and the turmoil of society against the power to rule. Political activity is also entering the world of religious, economic and social activities, personal and social life at large. Thus, political culture directly affects the political life and national decisions regarding the allocation pattern of public resources. No exception to the institution called the pesantren. Political culture in schools to some extent affect the practical political life in the boarding area itself. Pesantren and political parties actually two entities are quite far apart. Pesantren is more synonymous with education which is in contact with science and morality, while the political parties more closely on joint efforts to achieve, maintain, and seize power. Pesantren in daily life is busy with the book review that discusses the views of scholars of classical and modern about the various disciplines of Islamic religion, while political parties busy with preparing the party platform with all the strategies and political tactics to gain power for the sake of advancing the nation and state and the welfare of the people

This study aims to analyze: (1) The effect of implementation of internal controls, implementation of organizational culture and total quality management implementation both partially and simultaneously to the application of good governance, (2) The effect of implementation of internal controls, organizational culture and total quality management both partially and simultaneously to organizational performance and through the implementation of good governance and (3) The effect of application of good governance on the performance of the organization and through consumer confidence.The study uses 50 active-LAZ population targets at Forum Zakat as the active member, while processed data is 41 of target sample of 34. the sampling method used is proportionate stratified sample. The study uses primary and secondary data. An analysis instrument used is structural equation modeling (SEM) with partial least square (PLS). The exogenous variable consists of (1) Internal control implementation; (2) Organization culture implementation; and (3) Organization culture.The results show that in both partially and simultaneously an implementation of internal control, organization culture, and total quality management influences positively and significantly on the good governance. The simultaneous influence of 54.90% and the remains is of 45.10% described and influenced by unobserved factors. Partially, an influence of internal control is of 24.60%, organization culture of 13%, and total quality management is of 17.30%. The research gives evidence in both partially and simultaneously on implementation of internal control, organization culture, and total quality management to the employee performance and the good governance. Simultaneously, the influence is of 41.60% and the remains about 58.60% influenced by unobserved factors including an implementation of good governance and customer thrust. Partially, an influence of internal control implementation and good governance is of 12.90%, culture organization and good governance is of 18.90%, and total quality management and good governance is of 9.80%. Finally, the study shows that an influence of total implementation to the organization performance by customer trust as the intervening variable is 18.20%. Directly, an implementation of good governance is of 13.80% and indirectly or under customer trust is of 4.40%.

This study aims to determine and explore how Islam and Malay as an intertwined entity influence the formation of political institutions in the Sultanate of Palembang, especially influencing the appointment and succession of the Sultan. This study is the result of qualitative research based on a literature review using interpretive analysis techniques. In the practice of Islam in Indonesia, cultural values of non-Islamic religions are maintained and practiced by Islamic entities such as practices in the replacement of the King and Sultan. A theoretical approach to society by looking at the evolution of kings approached to explain the history of state administration and the transition of power, combined with Elite; Political Culture, and Cultural Politics. The results of this study found that the system of appointment and change of power in the Sultanate of Palembang, namely the existence of its characteristics associated with a blend of Malay and Javanese culture. Differences in political culture greatly influence the process of succession that occurs. Malay culture which emphasizes more on its economy in the maritime field and Arabic symbols will be different from Javanese culture which is more agrarian and syncretic. ; Penelitian ini bertujuan untuk mengetahui dan mengeksplorasi bagaimana Islam dan Melayu sebagai entitas yang saling terkait mempengaruhi pembentukan lembaga-lembaga politik di Kesultanan Palembang, terutama yang mempengaruhi pengangkatan dan suksesi Sultan. Penelitian ini adalah hasil penelitian kualitatif berdasarkan tinjauan literatur menggunakan teknik analisis interpretatif. Dalam praktik Islam di Indonesia, nilai-nilai budaya agama-agama non-Islam dipertahankan dan dipraktikkan oleh entitas Islam seperti praktik-praktik pergantian Raja dan Sultan. Melalui pendekatan teoretis tentang masyarakat sosial dengan melihat evolusi raja-raja yang dijadikan pendekatan untuk menjelaskan sejarah ketatanegaraan dan peralihan kekuasaan, dipadukan dengan Elite; Political Culture, dan Cultural Politics. Hasil penelitian ini menemukan bahwa sistem pengangkatan dan pergantian kekuasaan di Kesultanan Palembang, yaitu adanya karakteristik yang terkait dengan perpaduan budaya Melayu dan Jawa. Perbedaan budaya politik sangat mempengaruhi proses suksesi yang terjadi. Budaya Melayu yang lebih menekankan pada perekonomian di bidang maritim dan simbol-simbol Arab akan berbeda dengan budaya Jawa yang lebih agraris dan sinkretis.

This research aims to provide an explanation of CSR in Indonesia by proving that CSR mediates the influence of international experiences on firm value. This study is explanatory research with non-service sector companies listed on IDX in 2010-2012 as the population. The sampling was conducted using the saturated sampling method. Moreover, the method of analysis used was SEM (based on variance). The result of the study suggests that CSR disclosure mediates the influence of international experiences on firm value. In addition, the result of this study implies that companies should implement and report CSR accordingly, especially companies that run export trade, as it would have a positive impact on firm value. For the government, through the stock market regulator, it is crucial to provide guidance in making CSR report in detail by referring to GRI that has been universally accepted, in order to be used for economic decision making for stakeholders.

Democracy in Indonesia have exams with the emergence of the phenomenon of political dynasty. The phenomenon of dynastic politics due to five things: first, the impact of the electoral system and the competition the more liberal. Second, the portrait of the failure of political parties in binding constituents . Third, the lack of regeneration system and internal patterns of rekuitmen in political parties, especially the mechanism in the determination of candidates. Fourth, that too much traction power elites of political parties, especially the elite at central level. Fifth, the strengthening of political pragmatism and the decline of militancy cadre which causes the machine party organizations can not be optimal, and may encourage the proliferation of money politics and political dynasties. Atut Chosiyyah dynastic political system is legitimized through the local elections and parochial political culture Banten people. Several factors are melatarbelakngi birth of prejudice in the election in Banten namely the lack of political education by the organizers of the election, the election supervisor, prospective head region and educational institutions. And parochial political culture inherited money continuously to voters who incidentally have limited knowledge and political awareness. Atut Chosiyyah family group has a network of warlords, clerics and political participants widely to remote allows campaign props scattered in almost every point in Banten. the amount and intensity of Banten people see props build closeness and sympathy of the public.Keywords: Political dynastiy, political culture money

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Penerapan Modrenisasi Sistem administrasi perpajakan dari aspek struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada Kantor Pelayanan Pajak (KPP) Cibitung Bekasi dengan mengambil 100 sampel dari wajib pajak pribadi, dengan menyebarkan kuesioner sebagai data primer. Teknik penentuan sampel dalam penelitian ini diambil secara Random Sampling. Metode analisis yang digunakan adalah regresi linear berganda menggunakan alat bantu SPSS 23.00. Hasil penelitian berdasarkan uji t statistik menunjukkan bahwa struktur organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Prosedur organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Strategi organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Dan budaya organisasi tidak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Secara simultan struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Hasil koefisien determinasi determinasi menunjukkan bahwa nilai R Square Adjusted (R) adalah sebesar 0.619. Hal ini berarti bahwa pengaruh struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi terhadap kepatuhan wajib pajak adalah sebesar 61.9% dan sisanya 38.1% (100% - 61.9% = 38.1%) dipengaruhi oleh faktor-faktor lain. Berarti penelitian ini dapat disimpulkan bahwa terdapat pengaruh positif antara reformasi administrasi perpajakan terhadap kepatuhan wajib pajak. Kata kunci: Modrenisasi, Struktur, Prosedur, Strategi, Budaya,Kepatuhan) Abstract: This research purpose to analyze the effect of applying the tax administration system modification from aspects of organizational structure, organizational procedures, organizational strategy, and organizational culture to taxpayer compliance. This research was conducted at Tax Office (KPP) Cibitung Bekasi by distributing questioners to 100 samples from individual taxpayers. Samples determination technique used in this research was random sampling method. Analysis method used was double linear regression using SPSS 23.00 tool. The research result based on statistic t test shows that organization structure has significant influence to the taxpayer compliance. Organization procedure has significant influence to the taxpayer compliance. Organization strategy had significant influence to the taxpayer compliance. Organization culture has no significant influence to the taxpayer compliance. Simultaneously shows that organization structure, procedure, strategy, and culture have significant influence to the taxpayer compliance. Determinant coefficient shows that R Square Adjusted (R) value is 0.619. It means that the influence of organization structure, procedure, strategy, and culture, to the taxpayer compliance is 61.9%, and the remaining 38.1% (100%-61.9%=38.1%) is influenced by other factors. It means that It can be concluded from this research, that there is a positive influence between tax administration reform to the taxpayer compliance. Keywords: Structure, procedure, strategy, culture, and compliance

AbstractThe portrait of multicultural societies that can coexist in terms of customs and culture even though they come from different ethnic groups shows that the cultural diversity in society expressed socially has proven not to give birth to social conflict. The main reference for the realization of a multicultural Indonesian society is multiculturalism, which is a view that recognizes and admires differences in equality, both individually and culturally.Multiculturalism can develop when supported by tolerance and a willingness to respect one another. Building a multicultural society starts from an understanding called multiculturalism, which is an idea that contains an effort to understand the nature of the complexities and interrelations between one culture with another culture that is an element of multicultural culture.Public policy has a very broad dimension because it covers what the government does or does not do. That is, what the government does not do on a particular issue also becomes a public policy. In a broad sense, public policy has an absolute relationship with the community, because the orientation of public policy will return to the community and its environment.In some cases, even though public policies have been prepared in accordance with values and interests that cannot be avoided, so that the real involvement of the whole community in the formulation process, responsible for the implementation and in reviewing the development results of public policy is an indicator of the success of a policy. This implies that there must be strong synergy between the people and the government in a public policy.

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 study is aimed to describe the CSR programs in Indonesia through empirical evidence that the CSR mediate the environmental certifications toward the firm value. This explanatory research population is the non-service corporations enlisted in Indonesian Stock Market (BEI) between 2010- 2012. The study applies non-probability sampling method with the total number of 289 firm years. The method of analysis is SEM (variance-based)using WARP-PLS version 3.0 software. The finding shows that the disclosure of CSR mediates the acquiring of environment certification toward the firm value. It is expected that this study will encourage the government through stock market authority to provide complete direction in making CSR reports referring to universally accepted GRI that will eventually be used in economic decision- making activities for the investor.