Suchergebnisse

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

Tanjungpinang is one of the areas that became the entry point for the shelter and repatriation of Deprived Migrant Workers (PMB) deported from Malaysia. The high number of PMBs deported from Malaysia through Tanjungpinang City, made the Tanjungpinang City Government overwhelmed in overcoming these problems. Therefore, to overcome this, the Tanjungpinang City Government collaborated and coordinated with various stakeholders to be able to resolve the situation. This study aims to analyze what factors influence collaborative governance by regional governments in handling PMB in Tanjungpinang. The method used is a qualitative method with a descriptive approach, data collection techniques using interview techniques, observation and documentation relating to handling PMB. Meanwhile data processing uses reduction techniques. The results of the study found that the factors that influence collaborative governance in handling PMB in Tanjungpinang City can be seen from the factors of social, cultural and government interests. From the analysis of these three factors, the factors of social and cultural structure do not significantly influence the course of collaboration. However, the government interest factor is a factor that causes the failure of a collaboration, including in terms of active participation from stakeholders in decision making.

This thesis discusses the role of the mediator in the settlement of inheritance disputes with the perspective of Islamic law and positive law (Case Study No.1038 / Pdt.G / 2019 / PA.Mks at the Class 1A Makassar Religious Court). With mediation conducted by a mediator, it is likely that the parties to the dispute will be able to reconcile the parties in a dispute to a win-win solution and the peaceful dispute resolution process will be easier, faster, simpler, and less costly. This research was conducted by field research with descriptive analysis. With a normative juridical approach and a sociological (empirical) approach. The data sources in this study, namely: primary data, secondary data and searches of various literatures or references. Data collection methods used were observation, interviews, and documentation. Data processing and analysis techniques are carried out in three stages, namely: data identification, data reduction, and data editing. The results of this study indicate that the role of the mediator in the settlement of inheritance disputes at the Class 1A Makassar Religious Court has an important role in carrying out the mediation process based on the results of interviews with judges in court. It's just that the results / effectiveness achieved by the mediator in resolving inheritance disputes have not been effective because of the inhibiting factors for the mediator in resolving them, namely: 1) The parties in conflict have their emotions / egos not well controlled (lack of good faith from the disputing parties), 2) no one wants to budge, 3) the quality of the mediator. The implications of this research are: 1) with the mediation process carried out by a mediator in court, it is necessary that there is an increase in the process of settlement of cases, especially in mediation. The mediator must play an important role in carrying out the best dispute resolution so that the mediation process runs optimally and effectively, so that the parties are satisfied and no party feels disadvantaged, 2) ...

This study aims to provide an overview of the transparency of village financial management in Pulau Morotai Regency, North Maluku Province, Indonesia. The sample in this study was taken by using a purposive sampling method, involving 440 respondents, and spread in 88 villages in Pulau Morotai Regency. Data processing techniques used descriptive statistics with a class interval approach. The results show that the indicators of clarity of roles and responsibilities, implementation of government affairs are still dominated by the head of the village who has the authority for village financial management. Indicators of budget disclosure show relatively the same as indicators of clarity of roles and responsibilities. The indicators of information availability indicate that the accessibility of public information in villages located in the subdistrict capital is relatively good. In contrast, the last indicator, integrity assurance, shows that data validity still being a problem in the village planning process. This study also discusses the implications as well as suggestions for future studies. ; Penelitian ini bertujuan untuk memberikan gambaran tentang transparansi pengelolaan keuangan desa di Kabupaten Pulau Morotai Provinsi Maluku Utara, Indonesia. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling, dengan melibatkan 440 responden, dan tersebar di 88 desa di Kabupaten Pulau Morotai. Teknik pengolahan data menggunakan statistik deskriptif dengan pendekatan interval kelas. Hasil penelitian menunjukkan bahwa indikator kejelasan peran dan tanggung jawab, pelaksanaan urusan pemerintahan masih didominasi oleh kepala desa yang memiliki kewenangan pengelolaan keuangan desa. Indikator pengungkapan anggaran menunjukkan relatif sama dengan indikator kejelasan peran dan tanggung jawab. Indikator ketersediaan informasi menunjukkan bahwa aksesibilitas informasi publik di desa-desa yang berada di ibukota kecamatan relatif baik. Sebaliknya, indikator terakhir, jaminan integritas, menunjukkan bahwa validitas data masih menjadi masalah dalam proses perencanaan desa. Penelitian ini juga membahas implikasi serta saran untuk penelitian selanjutnya.

The increase in funds received by each village all devices of the village should be ready and able to manage those funds with transparent and accountable in order to avoid legal issues. Therefore, it is very important the presumably conducted research on the risk management of the financial management of the village. As for the goal of the research is to identify, measure and strategy of financial management of the village. This research is a case study in the village Bay and the village of Sekura Swell Sub Sacred Bay with respondents Councilor. Data required primary data is sourced from an interview through the questionnaire and FGD and secondary data obtained from the study of librarianship. The analysis of the data used is with the SWOT and QSPM. Data processing is carried out with the help of Microsoft Excel. Internal identification results are: 1)the already high level of education; 2)Regulation of the 56th Government village is getting better; 3)coordination with subordinate and BPD is already good; 4 the performance of the device has not been fullest village; 5)device capabilities are categorized as low; f) knowledge of the Administration is still low; 6)still focuses on infrastructure development; 7)haven't been able to capitalize on SDA; 8)internal control systems are still weak. While the Eksternalnya factors are: 1)the magnitude of the ADD-ON brings; 2)progress of information technology; 3)oversight by BPD is getting better; 4)Regulation of financial governance of the village is already good; 5)lack of transparency; 6)the uncertain political conditions; 7)less supervision of society; 8)there are still proposals are a desire, not a necessity; 9)understanding of the public about the legislation in force; 10)quality development results are not yet in compliance with the planning. The average level of risk: risk of planning (with a value of 4.4); the risk of implementation (4.8); the risk of administering, reporting, and accountability (4.2); and risk oversight (4.3). Financial management strategies and their importance, namely: 1)increased understanding of the planning and supervision on the activities in the village; 2)strengthening regulation on management and governance by making use of information technology; 3)improve the quality of planning, implementation, and monitoring; 4)increased the capacity and capabilities of the device with the science and technology advances to financial management, the utilization of SDA and the making of the regulation; 5)enhance coordination to provide an understanding of the legislation and transparency Keywords: finance, financial management, risk management

ABSTRACT This type of research is observational reseach by means of a survey, the research that takes data directly from the population / respondents by conducting interviews and questionnaire as a data collection tool, then the data are taken from the processing performed in order to obtain a conclusion by inductive methods. From the results of research and discussion by the author that the implementation of consensual principle and good faith are balanced for both parties in agreement constructingdividing of shophouses development according to the Indonesian civil code in implementation should be properly addressed if the developer will do agreement well so that the landowner did not suffer material losses. The implementation agreement constructing-dividing for the development outcomes of this shophouses is not run in a balanced manner because the developer build first shophouses of landowners with conditions that do not conform to the agreement and then build his own shophouses so that landowners suffered material losses. Keyword: agreement constructing-dividing, concensual, good-faith, civil code

The phenomenon that made the object of this research is the role of government bureaucracy in providing licensing services to the community in the city of Banjarmasin in which the agency used as a locus of research is in the Integrated Licensing Agency and Investment Banjarmasin. The purpose of this study was to obtain a new concept regarding the role of government bureaucracy in providing licensing services as a contribution to advancing the science of government. This research uses qualitative research approach with a purposive sampling technique. Secondary data collection using literature studies, studies of documents and observations. Primary data collection using interviewing techniques. Processing of data using descriptive analysis method. The conclusion of the discussion of research results are as follows: The role of government bureaucracy in granting permits in the city of Banjarmasin servant namely: the regulator under the legislation, the initiator of the policy, internal bureaucratic desire for power, security and compliance. In this study discovered a new concept, that the role of government bureaucracy in licensing service delivery does not match the expectations of the public because of government bureaucracy has not been characterized by the organizational structure-adaptive, resulting in e more important service personal and group interest rather than society, and accurs dualism of service in the bureaucracy. Then the government bureaucracy in providing licensing services to communities affected by environmental factors, both internal and external.

Waste water generated by the efforts of the washing of vehicles is directly discharged into water bodies or waterways will cause pollution in water bodies due to the characteristics of the washing process that generates the content of the detergent or ionic surfactants and COD concentration is high contained in the waste water washing the car and potentially causing a decrease in the quality of water bodies and cause unpleasant odors, it is caused by the nature of the detergent and oil are difficult to decompose, causing a decrease in self purification of the water body. Under these conditions, the necessary technology can be used to deal with waste car wash. This study aims to determine the ability of coagulation methods and biofilter in lowering levels of contaminants COD (chemichal Oxygen Demand) and the levels of detergentthe vehicle washing waste. This study is Praeksprimen with Pretest-Posttest Design draft that begins with a literature review, a preliminary study and research core that is making the tool coagulation and multimedia biofilter. Data on laboratory results were analyzed descriptively explained in the form of tables, graphs and narrative that describes the overall process that occurred during the study. Based on the research that the method of coagulation and multimedia biofilter reducing levels of COD (chemichal Oxygen Demand) washing the vehicle with the efficiency decreased by 55.99 mg / l (64.84%) and the content of detergent (MBAs) in wastewater effluents washing vehicles with efficiency penu (Runan of 86,05mg / l (40.05%) the processing is compliant with the standards in accordance Government Regulation No.82 of 2001 on processing of water Quality and water Pollution Control who will be discharged into water bodies class III, shall not exceed 200 mg / l.

One of the programs in Communication Information Technology in the government field is the implementation of E-Government. During this digital era, efforts to implement e-government are being actively carried out by public or government bureaucracy to improve services to the public and governance. Pidie district government has begun implementing e-government, one of which is through Pidie District Head Regulation No. 53 of 2018 concerning the Implementation of e-Perfomance in Pidie District Government Unit in which it is a part of e-government. Pidie Government through Pidie Regency Personnel and Human Resources Development Agency (BKPSDM) has begun to socialize e-government implementation by disseminating e-performance applications to the civil servantin Pidie District Apparatus Work Unit. This research was conducted to see the relationship between e-government implementation and the performance of the Civil servantin the Pidie District Government. This research used a combination method approach using sequential explanatory design. The data collection technique used in this study was the distribution of questionnaires to 22 Civil servant (ASN) in the Central Government Office of Pidie District, the Regional Secretariat of Pidie District, an office directly related to employment, namely BKPSDM. The sampling of this research is purposive sampling which is a non-random sampling or nonprobability sampling. Processing data using Partial least square (PLS) analysis which is a multivariate Structural Equation Modeling (SEM) data analysis method. In the PLS analysis method there are three stages of evaluation, first evaluating the outer model, second evaluating the inner model, and finally testing the hypothesis. The results of the final evaluation of hypothesis testing can be concluded that the implementation of E-Government has a significant relationship with improving the state civil apparatuses performance of the Pidie District Government with a contribution of 79.7%.

ABSTRAK Untuk mengetahui soal ujian yang baik atau bermutu dilakukan analisis butir soal dan soal yang baik dapat dimasukkan ke dalam bank soal. Analisis menggunakan metode kualitatif dan kuantitatif terhadap sampel 5 buah soal ujian materi Umum (General) pada pelatihan radiografi Level 1 di Pusdiklat BATAN tanggal 9 — 23 Februari 2009. Sampel soal dilihat kesesuaiannya terhadap aspek materi, konstruksi, bahasa/budaya (kualitatif) dan hasil pengolahan data empirik butir soal tersebut (kuantitatif). Berdasarkan analisis kualitatif soal nomor 30 sesuai dengan semua aspek, sedangkan soal nomor 21, 26, 30,31 dan 36 belum sesuai dengan ketiga aspek analisis kualitatif. Untuk hasil analisis kuantitatif soal direvisi nomor: 21, soal baik nomor 26 dan 36, dan soal didrop (dibuang) nomor: 30 dan 31 didrop. Dari hasil analisis kualitatif dan kuantitatif dapat disimpulkan bahwa soal ujian belum baik sehingga belum dapat dimasukkan ke dalam bank soal. ABSTRACT To find a good examination questions, has been done an analysis of questions and from the results, the good questions will be incorporated into the question bank. Analysis was performed using qualitative and quantitative methods against 5 questions from the General examination of Radiography Level 1 Training Course, which be held on February 9 to 23, 2009. The questions were reviewed for the compliance to the aspects of materials, construction, language / culture (qualitative) and the processing of the empirical data (quantitative). Based on the qualitative analysis, questions no. 30 fulfilled all aspects to be reviewed, and question number 21, 26, 3031, and 36 did not fulfilled the third aspect of qualitative analysis. From the qualitative and quantitative analysis results, it can be concluded that the questions were not good enough to be put into the question bank.

Need to be improved the existence of change for direction and development target in national, regional and international level, claim sensitivity of fishery sector to anticipate the condition. The objectives of the research are analyze fishery effort by taken into considerations: environmental influence, central government policy, local government policy to fishery sector performance and development target of Central Java fishery, and dominant factor which influence. To analyze complicated relation of each variable of fishery effort environment, central government policy, local government policy, capture fishery effort performance, processing industry performance, and development target of central Java fishery are used structural equation model (SEM) analysis with AMOS version 6 software. Collecting data conducted to 228 responder by using closed questionnaire which designed so responder gave opinion by choosing scale number which had scale 1-5 liker scale. The result show chi-square value (1128,994), probability (0,000), CMIN/ DF (1,634), GFI (0,805), AGFI (0,769), TLI (0,912) and RMSEA (0,053), at recommended value gyration, so the model have fit. From 15 examined hypothesis, there are 6 significant hypothesis that are hypothesis 6, hypothesis 7, hypothesis 8, hypothesis 11, hypothesis 12 and hypothesis 15, while hypothesis 1, hypothesis 2, hypothesis 3, hypothesis 4, hypothesis 5, hypothesis 9, hypothesis 10, hypothesis13, and hypothesis 14, proven not significant. Dominant factor in efficacy to development target of Central Java fishery is central government policy, with the component are training policy and accessed tuition.

The purpose of writing this thesis is (1) to find out the level of suitability between the expectations and performance of PT. Asuransi Bangun Askrida Samarinda Branch related to the dimensions of service quality which include tangibles, reliability, responsiveness, assurance, and empathy. which is very important and must be maintained in terms of service quality. (3) to find out whether or not there are real or unreal differences in the treatment before (expectations) and after (reality) from the insured using the services of PT Asuransi Bangun Askrida Samarinda Branch.From the results of the questionnaire distributed to 111 people the results of calculations using the Importance Performance Analysis, the level of suitability for the physical evidence variable, the suitability level is 90.45%. For the reliability variable the suitability level is 87.34%. For the variable responsiveness the level of suitability is 90.40%. For the guarantee variable the level of suitability is 89.23%, and for the empathy variable the suitability level is 91.02%. For processing data using Cartesius diagrams, quadrant A results are 1 factor in the dimensions of reliability and 1 factor in the dimensions of responsiveness where this needs to be improved. Quadrant B is 3 factors in the dimensions of reliability, 2 factors in the dimension of responsiveness; 3 factors in the assurance dimension; and 2 factors for the dimension of empathy where this needs to be maintained, because in general the level of implementation is in accordance with the interests and expectations of its customers. Kudran C is 4 factors from the dimensions of tangibles, and two factors from the dimension of empathy. For quadrant D, none of the research indicators entered into this quadrant. This study also shows that there are significant differences between before and after the insured uses the services of PT Asuransi Bangun Askrida Samarinda Branch, which is shown from the results of paired sample t test from all dimensions of service quality is 0,000.

In Islamic law, khamr is a common type of alcoholic beverage that is forbidden for consumption due to its elements that can intoxicate and lead to loss of self-control. The government of Indonesia also forbids people from consuming the intoxicating beverage in certain levels. Nevertheless, a community group in Batu Payuang Halaban, Lima Puluh Kota Regency, West Sumatra Province, Indonesia, wherein their daily lives can be found a type of traditional beverage as same as khamr that is a fermented juice of sugar palm bunches. The people call it "tuak". This research aims to investigate how the people of Nagari Batu Payuang produce aia niro and tuak, their motives for buying, selling, and consuming the drink, and judging it from the perspective of Islamic law (hadd al-syurb). This type of research is field research with a qualitative approach. Data sources consisted of primary and secondary. The data collection was conducted by observing the process of producing aia niro, tuak, and the transaction, and in-depth interviews with owners of sugar palm plantation, tuak producers, buyers, sellers, consumers, and local ulama (Islamic scholars). The data were analyzed in descriptive by reduction, display, and verification. To examine this research, the theory used was the concept of hadd al-syurb in Islamic law and the regulation on alcoholic beverages in Indonesia. The results show that aia niro is produced by extracting the bunches of male sugar palm and it is the raw material to produce tuak by leaving the aia niro in jerry cans and adding agarwood bark for 3 days. The sellers have various reasons to sell tuak and its raw materials. Besides the price is higher than brown sugar, it is also motivated by personal and other economic reasons as well as easier processing. People who drink tuak realize that it is intoxicating in a certain amount but they drink it to warm their bodies and relieve their fatigues. In the concept of hadd al-syurb, consuming tuak as an intoxicating substance is haram (forbidden) and is condemned to those who drink it. However, they who trade it are not punished by hudud since the Sunna proposition only refers to the transaction as an act of curse. ; Dalam konteks hukum Islam, khamr adalah salah satu jenis minuman yang dilarang untuk dikonsumsi karena mengandung unsur yang dapat memabukkan dan menghilangkan fungsi akal. Pemerintah Indonesia juga melarang masyarakat mengkonsumsi minuman memabukkan dalam kadar tertentu. Meskipun demikian, ada kelompok masyarakat di Batu Payuang Halaban, Kabupaten Lima Puluh Kota, Provinsi Sumatera Barat, Indonesia, yang dalam keseharian mereka ditemukan jenis minuman tradisional yang berfungsi sama dengan khamr. Mereka menyebutnya dengan nama tuak yang berasal dari fermentasi air perasan tandan aren. Penelitian ini bertujuan untuk mengetahui cara masyarakat Nagari Batu Payuang memproduksi aia niro dan tuak serta mengetahui alasan mereka melakukan jual beli dan mengkonsumsinya, kemudian menilainya dari sudut pandang hukum Islam (hadd al-syurb). Jenis penelitian adalah penelitian lapangan dengan pendekatan kualitatif. Sumber data terdiri dari sumber data primer dan sekunder. Pengumpulan data dilakukan dengan cara observasi proses pembuatan aia niro, tuak dan jual belinya, wawancara mendalam dengan pemilik kebun aren, produsen tuak, pembeli, penjual, konsumen dan ulama lokal. Data dianalisis secara deskriptif dengan cara reduksi, display dan verifikasi. Teori yang digunakan untuk menelaah kajian ini adalah konsep hadd al-syurb dalam hukum Islam dan pengaturan minuman keras di Indonesia. Hasil penelitian menunjukkan bahwa cara produksi aia niro adalah dengan menyadap tandan bunga jantan dan airnya digunakan untuk membuat tuak dengan cara mendiamkan aia niro itu dalam jeriken dan menambahkan kulit kayu gaharu selama 3 hari. Para penjual memiliki alasan yang beragam ketika menjual tuak maupun bahan bakunya. Selain harganya lebih tinggi dari gula merah juga karena alasan pribadi dan ekonomis lainnya serta proses pengolahannya yang lebih mudah. Masyarakat yang suka meminum tuak mengetahui bahwa tuak itu memabukkan dalam jumlah tertentu tetapi mereka meminumnya hanya untuk memanaskan tubuh dan menghilangkan rasa penat. Dalam konsep hadd al-syurb, mengkonsumsi tuak sebagai zat yang memabukkan adalah haram dan dihukum hudud orang yang meminumnya. Tetapi orang yang memperjualbelikannya tidak dihukum hudud karena dalil Sunah hanya menyebut jual belinya sebagai perbuatan yang dilaknat.