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Local Government are required to implement accrual-accounting. The purpose of this study was to examine the factors that may increase the readiness of Batu Local Government in the implementation of accrual accounting. This study used three variables: competency, organizational commitment, and professionalism of employees. The population in this study is the officers involved in the financial administration of the area in 34 regional units. The sample was selected using a quota sampling technique. Data in this study were obtained through questionnaires, observation and documentation. Data analysis method used is the test of data quality, classic assumption test, and multiple linear regression test with SPSS (statistical product and service solutions). The results showed that competency, organizational commitment and professionalism of officers may increase the readiness of the application of accrual accounting, the professionalism of officers can be used as an intervening variable in relation to competency with the readiness of the application of accrual accounting, and shows that the professionalism of employees cannot be used as an intervening variable in relation to the organization's commitment to the readiness of the application of accrual accounting.

Corruption, Collusion and Nepotism (KKN) are social diseases that have long infected the nation and state of Indonesia. This paper conveys the social movement theory in the effort to create a government free from KKN through strengthening the role of masyarakat madani (civil society). The Jenkins and Klandermans' diagram of the relationship of social movements with the state and the political system illustrates the problem of a three-way relationship between social movements, political representation and the state. The issue is the extent to which opportunities represented by political representatives in social movements, the impact of social protests on political parties and official political processes, as well as the implications of these relations in modern democracies. In this case, the social movement's chances through the 1998 reforms have been able to undermine the authoritarian New Order regime, a good start for the creation of democracy in Indonesia. However, it turns out that KKN disease that has been rooted to create systemic corruption (institutional entry) creates its own difficulties in eradication. Civil society as an alternative to social forces should be encouraged to play a role in solving the chaotic reform of the Indonesian bureaucracy. The role of civil society through NGOs, intellectuals, students, workers or labours, mass organizations, religious leaders, social media, press and other elements of society are expected to make the government more assertive in enforcing the law and crack down on KKN actors according to MPR XI / 1998, Anti-Corruption Law, as well as other supporting regulations that have been created. Law enforcement agencies, including POLRI, KPK, Judicial Commission are expected to play a role. This is of course with the participation of civil society as a control force that offsets the strength of government in upholding truth and justice. Keywords: civil society, social movements, KKN (Corruption, Collusion, and Nepotism), clean government.

Purpose of the study: This study aims to examine foreign debt as a source of financing for economic development. This research is expected to provide (1) an overview of debt as a source of funding for state projects, (2) investigate its impacts and (3) offer additional knowledge of its Islamic perspective. Methodology: This research is a qualitative study using the study literature approach. This research is conducted by analysing books, literature, journals, and magazines with themes related to the focus of the discussion on this study. It is expected that the method used can provide insight, general knowledge, and develop the view of Islam in relation to foreign debt. Main Findings: The government has to ensure that the state has the ability to pay off its obligations in the future; guarantee that loans have to be free from interest; prioritize taking loans from internal sources rather than external sources. In Addition, debts are not intended for deferred needs and not taking loans that exceed their needs. Applications of this study: basically the results of this study can be applied to any country that considers the use of public debt, like other Islamic systems. Novelty/Originality of this study:This research is conceptual research in an Islamic perspective. This study successfully examined comprehensively related to the public debt with the Islamic approach.

This study research views relation between incentives and enhancement of unit's performance budget which is managed by human resources in DKI Jakarta Provincial Government. In this research using 62,568 data which is classified by 1,738 unit from 2017 – 2019 related to realization of budget and human resources. By using Difference in Difference method in this research find that after implementing policy in delayed of incentives, it has a positive impact on realization budget of 12.75% in units affected by the policy with a significance level of 1%. In addition, the implementation the policy if the unit can not achieve the target for two (2) concecutive months has a positive effects of 7.10% with significance level of 1%. This study recommends that the policy can be implemented if government concern in gender, education, and employee attendance in each unit, so the unit can achieve the target. The findings research support the literature that policy which is includes the punishment has positive effects in improving performance unit and motivating employee performance.

State of Indonesia is a very large country. It can be seen from many tribes, nations, cultures, languages, and others who are in Indonesia. As a unitary state with extensive autonomy, takes the concept of the relationship of authority between the central government and local governments. Administratively, the pattern of the relationship of authority between the central government and regional governments born of the delegation of authority. Who was born on the theory of delegation, supervision concept embraced by local governments in Indonesia are more inclined to form Hybrid variations (supervision), transfer of power from central to local government could be said to embrace open-end arrangement or general competence. therefore, a new paradigm in central and local relations should be established with the pattern of center-periphery relations towards a more harmonious, it's time developed progressive thinking that is based on relations that are complementary and interdependent.

This research is entitled "Design Of Regional Autonomy In The Affirmative Framewok Of Presidential Government Systems Affirmation:. This research is motivated by the decentralization of Indonesia which has unsymmetrical, because of the existence of specific nd special regions, further more in terms of the presedential government system there is a problem in the development of its subsystems up to regional government. Thus, understanding is needed to understand th reality and redesign of regional autonomy in regional head elections, specific and special regions, and in order to reaffirm the presidential government system in an effort to build relations between the president and regional heads. As for the method used in making this writing is a juridical method normative or doctrinal. Design Of Regional Autonomy In The Affirmative Framewok Of Presidential Government Systems, By Rio Armanda Agustian. Abstract this research is entitled Design Of Regional Autonomy In The Affirmative Framewok Of Presidential Government Systems Affirmation. This research is motivated by the decentralization of Indonesia which has symmetricity, namely the existence of special and special regions, then if viewed from the presidential government system there is a problem in the development of its subsystems to regional government. Thus, understanding is needed to understand the reality and redesign of regional autonomy in regional head elections, special and special regions and in order to reaffirm the presidential government system in an effort to built relations between the president and regional heads. As for the method used in making this writing is a juridical method normative or doctrinal, because the data search is done by reviewing local government law and legislation related., and the data also related to the privilege and specificity of the region. The results of this study is the middle solution to solve the problem can also be done by direct appointment of the governor by the president, although this is very unpopular and very ...

State of Indonesia is a very large country. It can be seen from many tribes, nations, cultures, languages, and others who are in Indonesia. As a unitary state with extensive autonomy, takes the concept of the relationship of authority between the central government and local governments. Administratively, the pattern of the relationship of authority between the central government and regional governments born of the delegation of authority. Who was born on the theory of delegation, supervision concept embraced by local governments in Indonesia are more inclined to form Hybrid variations (supervision), transfer of power from central to local government could be said to embrace open-end arrangement or general competence. therefore, a new paradigm in central and local relations should be established with the pattern of center-periphery relations towards a more harmonious, it's time developed progressive thinking that is based on relations that are complementary and interdependent. ; State of Indonesia is a very large country. It can be seen from many tribes, nations, cultures, languages, and others who are in Indonesia. As a unitary state with extensive autonomy, takes the concept of the relationship of authority between the central government and local governments. Administratively, the pattern of the relationship of authority between the central government and regional governments born of the delegation of authority. Who was born on the theory of delegation, supervision concept embraced by local governments in Indonesia are more inclined to form Hybrid variations (supervision), transfer of power from central to local government could be said to embrace open-end arrangement or general competence. therefore, a new paradigm in central and local relations should be established with the pattern of center-periphery relations towards a more harmonious, it's time developed progressive thinking that is based on relations that are complementary and interdependent.

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.