This study aimed at assessing the efficiency of zakat organizations in Indonesia by the use of non-parametric efficiency measurement methods. In addition, a cluster analysis based on the affiliation type was also used to assess the efficiency of Zakat organizations. A quantitative approach with the DEA and FDH methods was applied to this research, during which the latest data from the financial reports of each Zakat Institution have been utilized. This period ranges from 2014 to 2018 for the 14 Zakat Institutions. Based on the results, Zakat Institutions have equal efficiency between DEA and FDH methods if the clusters of government, corporation, and social community are combined. Research data on measuring efficiency show that the DEA method contributes 21% of all Decision-Making Units (DMU) to the total, while the FDH method contributes 25%. The research is one of the first studies to focus on the efficiency of the Zakat Institutions and its associated clusters: government, corporation, and social community. This research can be useful for Zakat Institutions in the form of critical application evaluation considering the research input variables, such as salaries, operational costs, and cost of socialization, and research output variables, for example zakat fund, zakat distribution taking maqasid sharia aspects into consideration.
The Personnel consideration Agencyhas the authority to carry out the administrative appeals process from the reception of the file until it considers, making the decision whether strengthened or scaled or cancelled as per the weight the violation is done in question. The decree is certainly signed by the Chairman and Secretary of BAPEK. This research aims to analyze the administrative appeals to the personnel consideration body as a final step in the administration appeals process, and then see the whole problem solving if there is a arbitrariness Stand out in the allotment of disciplinary penalties as in articles 3 and 4, namely the obligations and prohibitions to be complied with. The source of this research is used with two sources of legal resources, namely the primary legal source, which is the study of interviews to speakers who are competent in implementing the problem of resolving administrative appeals dispute and secondary legal source, namely data Obtained from the literature study by reading, quoting, and studying legislation, documents, books, dictionaries, and other literature relating to the issues to be discussed.
The government of the South Kalimantan Province moved the provincial capital from Banjarmasin to Banjarbaru at the end of 2011. However, there has not been a clear decision as to what the government's old building will be used for. One thing is clear, the utilization has to be optimized by considering the local government regulations. The aim of the research is to examine the highest and the best alternatives of utilization that can be adopted for such an asset. Non-probability sampling method was used in the research to find the alternatives. The alternatives were analyzed by using the highest and the best use analysis as the relevance test instrument for each of them. After analyzing the alternatives, the benefit-cost ratio (BCR) analysis was conducted to analyze the alternatives prior to determining their feasibility. Legal analysis, physical analysis, financial analysis, and the maximum productivity analysis were the stages conducted on the research based on highest and best use analysis. Based on the result of the research, the alternative which is feasible to do is that the building is used for other governmental or public purposes. Through the analysis, the alternative meets the criteria of the analysis as mentioned before with NPV Rp. 747,439,143 and BCR 1.024. Furthermore, according to 42.5 percent of the respondents, the building is best used for UPT offices and other institutions.
This research attempts to analyze the reason or consideration of Indonesian government to not ratify Framework Convention on Tobacco Control (FCTC) yet, in political economy analysis comprises interest of many actors, limitations of capacity of state, the influence of ratification towards Indonesian tobacco trade, FCTC implementation among the Parties, and projection of Indonesia's possibility to comply with this regulation. FCTC has a number of instruments in tobacco control which was arranged by World Health Organization since 1999. This research become necessary due to Indonesia as only one a country in Asia which have not ratified yet, whereas Indonesia has been the fifth biggest of tobacco consumer in the world. It is a qualitative research, where data were collected through interview technique to the certain sources, and other supporting data from books and publication document. It has been analyzed using Chayes concept about compliance and non-compliance with international regulatory agreement consist of ambiguity and lack of capacity, interests, norms, and efficiency. In observing this issue, we can clarify that different interests of actors have become major consideration of Indonesian government to not comply with this convention regarding on the differences priority within ministry, the existence of business actors to influence the decision maker, employment, tobacco farmers, and social cultural aspects. In the forthcoming, there is a possibility that Indonesia will ratify FCTC due to Tobacco Roadmap which is arranged by Ministry of Industry of Indonesia in long-term planning assert that health aspect will be the main priority more than state revenues and employment. In addition, there are a lot of regencies and cities in Indonesia which have been implementing tobacco control regulation. This research, eventually, is expected to provide input analysis to the government in accordance with FCTC.
This is qualitative research that aims to describe the suitability of teaching Arabic books (class I and IV) in MI using KTSP curriculum with Content and Competency Standards set government policy, and a description of the book to teach Arabic MI is needed to cope with the new curriculum in 2013. The method used is a qualitative method, using content analysis of BSNP (National Education Standards Agency) and needs analysis. Suitability of the Arabic book by SK KD government set on average for class I applied sufficiently and still need to be further improved. As for class IV, SK KD can be applied with good and balanced, but to listening competencies, especially in the identification of letters hijaiyah not get enough servings. There are two possible models that can be created for teach book in the coming school year, the first is a thematic integrative book of PAI MI according to the new curriculum in 2013, or second is a Arabic books MI generally for the new school year.
The purpose of this study is to see how the representation of government officials about the pros and cons of lockdown by those who are pro with the policy of government officials; and how the representation of government officials about the lockdown counter by those who are counter to the policy of government officials in conveying their ideology in a speech on the ILC TV ONE talk show with the theme Corona: Pro and Counter Lockdown. This type of research is qualitative research with descriptive methods. The data in this study were in the form of speeches from each of the speakers, namely government officials and experts. The subjects in this study were government officials and experts who were the speakers at the ILC TV ONE program. The approach of this research is AWK Norman Fairclough's qualitative approach. The results of this study indicate that, that there is no one vote whether the pros or cons lockdown. Because there are a lot of considerations and shadows if the lockdown is done what the impact is and if nothing is done. There are 3 findings of representation from government officials' statements on the lockdown policy, namely (1) Government officials in their speeches do not have strong control to make decisions, local government officials still play it safe and maintain respect for the government above it. (2) Central government officials, which are represented by the President's spokesman, can only provide an educational explanation on what is social distancing and what is lockdown and the policies that are carried out; and (3) Representative government officials and experts criticizing the policies taken by the government have not been maximized and are not firm. AbstrakTujuan penelitian ini adalah untuk mengungkapkan bagaimana representasi pejabat pemerintah tentang pro dan kontra lockdown oleh pihak yang pro dengan kebijakan pejabat pemerintah; dan bagaimana representasi pejabat pemerintah tentang prokontra lockdown oleh pihak yang kontra dengan kebijakan pejabat pemerintah dalam menyampaikan ideologinya dalam tuturan di talk show ILC TV ONE dengan tema Corona: Pro dan Kontra Lockdown. Jenis penelitian ini adalah penelitian kualitatif dengan metode deskriptif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis wacana kritis model Norman Fairclough yang meliputi teks, discourse practice, dan sociocultural practice. Pendekatan penelitian ini berupa pendekatan kualitatif prespektif AWK Norman Fairclough. Hasil penelitian ini menunjukkan bahwa, bahwa tidak satu suara apakah pro atau kontra lockdown. Karena banyak pertimbangan dan bayangan-bayangan jika lockdown dilakukan apa dampaknya dan jika tidak dilakukan apapula dampaknya. Ada 3 temuan representasi dari tuturan pejabat pemerintah atas kebijakan lockdown, yaitu (1) Pejabat pemerintah dalam tuturannya tidak mempunyai kendali yang kuat untuk membuat keputusan, pejabat pemerintah daerah masih bermain aman dan menjaga kehormatan kepada pemerintah diatasnya. (2) Pejabat pemerintah pusat yaitu diwakili oleh jubir Presiden hanya bisa memberikan penjelasan pendidikan mengenai apa itu sosial distancing dan apa itu lockdown serta kebijakan yang dilakukan; dan (3) Pejabat pemerintah wakil rakyat dan pakar mengkritisi kebijakan yang diambil pemerintah belum maksimal dan tidak tegas.
Background : The result of attainment of performance is not quit of an applied by policy in a institution of is including also in this case hospital. Making of policy is an process which is ussul in every system. System policy maker in area treatment of RSJD Dr. RM. Soejarwadi Klaten structurally and formal is the Nursing Supervisor, arranging and controling activity of nurse in order to treatment duty execution. But that way policy which ought to be released by Nursing Supervisor isn't applicable fully yet. The mentioned cause disappearance between nurse expectation with applied policy, cause many factor influencing to intake of policy.Target of this Research is : for knowing the relation between the satisfaction of nurse with role of Nursing Supervisor in decision making in RSJD Dr. RM. Soedjarwadi Klaten.Method Research : this research type is the non eksperimental with taken sampel cross sectional method in this research is all nurse which still active work and noted as officer in the RSJD Dr. RM Soedjarwadi Klaten ( total population) : 86 responder. Data analysis for the verification of hypothesis use chi-square with alpha 0,05. Result of Research: showing p-value equal to 0,011. The value is compared to smaller of alpha 0,05, thereby can be pulled by conclusion that hypothesizing zero refused and research hypothesizing ( Ha) accepted.Conclusion : " there is a relation between the satisfaction of nurse with Role of Nursing Supervisor in decision making in RSJD Dr. R.M. Soedjarwadi Klaten".
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.
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.
The theme of this article Revitalization Role and Function of the Supervisory Board on Financial Institutions Sharia. The author takes a number of BMT Background City Metro WITH stressed Study on Existence penela'ahan Shari'ah supervisory board (DPS) in LKS Metro City, especially in BMT. Further Analysis From this paper will serve to the Reader ABOUT shown a serious issue in LKS That led DPS Metro City And yet functioning Operates Good NOT include: sebahagian BMT Metro City and is NOT yet have a Shari'ah supervisory board (DPS); DPS management yet meet the criteria and standards The ideal; DPS Only the ADA and is domiciled in BMT parent, while the Institute Branch OR BMT under its assistance does NOT have the DPS and no less interesting, in Section Final Research singer, will encounter a number of alternative solution and implementable WITH presenting models Empowerment Model DPS in the Coming include: DPS organizing focused and united on the level of districts and cities, and not in BMT OR ANY syari'ah The ADA Financial Institutions; Institutional Strengthening DPS WITH MECHANISMS juridical and cooperation; Model establishment of monitoring instruments and Evaluation of the boarding costs at the Local Level By DPS DPS Center (DSN-MUI); The role of the region is to maximize ASBISINDO WITH Build Cooperation All integrative And interkonektif; establish criteria and qualification of candidate MEMBERS DPS; establish criteria and qualification of candidate MEMBERS DPS; MAKE program routine / Periodic for a review to evaluate and monitor the boarding costs DPS in EVERY BMT in the area is the DSN-MUI By Yang is in the central level.
Selain memiliki dimensi sosial ekonomi, konflik agraria di Bongkoran, Kabupaten Banyuwangi, Provinsi Jawa Timur, Indonesia, juga memiliki dimensi hukum. Terdapat dualisme hukum yang konfliktual dalam hal penguasaan tanah dan klaim penggunaan. Satu pihak, pemerintah, dan korporasi mengandalkan hukum negara yang legalistik-positivistik, sedangkan masyarakat lokal mengandalkan hukum rakyat yaitu hukum informal yang sudah ada, hidup, dan berkembang dalam masyarakat komunal secara turun-temurun. Penelitian ini berfokus pada bagaimana perspektif sosiologis hukum menganalisis konflik hukum yang terjadi dalam konflik agraria Bongkoran, khususnya antara hukum negara dan hukum rakyat. Penelitian ini menggunakan metode kualitatif dengan perspektif sosiologi hukum. Subjek penelitian adalah petani/masyarakat Bongkoran, Penasehat Hukum Masyarakat, Pemerintah (Pemerintah Daerah, Badan Pertanahan Nasional, dan Kepolisian), dan unsur korporasi (PT Wongsorejo). Informan dipilih dengan menggunakan teknik purposive sampling, berdasarkan pertimbangan tertentu yang dapat dikenali terlebih dahulu yaitu mengenali dan memahami masalah yang diteliti. Pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan dokumentasi. Data yang terkumpul dianalisis secara kualitatif dengan mengacu pada perspektif yang telah disajikan. Hasil penelitian menunjukkan bahwa penyelesaian konflik agraria di Bongkoran memerlukan implementasi hukum yang lebih berkeadilan bagi masyarakat lokal. Implementasi hukum tidak hanya berdasarkan pasal-pasal yang rigid dalam undang-undang, tetapi perlu memperhatikan konteks sosial budaya dan historis dari masyarakat. Dominasi hukum negara atas hukum rakyat dalam konflik agraria mengakibatkan praktik penundukan hukum negara ke hukum rakyat, baik secara persuasif maupun represif. Oleh karena itu, untuk meminimalisir ketegangan dan konflik antara hukum negara dan hukum rakyat dalam konflik agraria, diperlukan pemahaman baru tentang hubungan kedua hukum tersebut. Keberadaan dan penegakan hukum rakyat dijadikan sebagai elemen yang saling melengkapi dalam aspek normatif yang belum diatur dalam hukum negara. ; Apart from having a socio-economic dimension, agrarian conflicts in Bongkoran, Banyuwangi Regency, East Java Province, Indonesia, also have a legal dimension. There is a dualism of law that is conflictual in terms of land tenure and use claims. One party, the government, and corporations rely on legalistic-positivistic state laws, while local people rely on folk law, namely informal laws that have existed, lived, and developed in communal society for generations. This research focuses on how the sociological perspective of law analyzes the legal conflicts that occur in Bongkoran agrarian conflict, particularly between state law and folk law. This research used a qualitative method with a legal sociology perspective. The research subjects were farmers/people of Bongkoran, Community Legal Advisors (CLA), Government (Local Government, National Land Agency, and Police), and corporate elements (PT Wongsorejo). Informants were selected using a purposive sampling technique, based on certain considerations that can be recognized beforehand, namely recognizing and understanding the problem under this research. Data collection was conducted through observation, in-depth interviews, and documentation. The collected data were analyzed qualitatively by referring to the perspectives that have been presented. The results indicated that the resolution of agrarian conflicts in Bongkoran requires the implementation of laws that are more just for local communities. The implementation of the laws is not only based on rigid articles in the law, but it needs attention to the socio-cultural and historical context of the community. The dominance of state law over folk law in agrarian conflicts results in the practice of subjugation of state law to folk law, both persuasively and repressively. Therefore, to minimize the tension and conflict between state law and folk law in agrarian conflicts, it is necessary to have a new understanding of the relationship between the two laws. The existence and enforcement of folk law are used as a complementary element in normative aspects that have not been regulated in state law.
BPS data on March 2019 shows that poor people in Indonesia reached 25,14 million. It means that there are so many Indonesian people still have not got a decent life both economically and socially. Indonesia is the country with the largest Muslim population, so one of the solutions to overcome the poverty is to encourage zakat intensively. Since 2018, Indonesian government planned to issue the presidential decree about the income zakat collection of 2,5 percent for muslim civil servants. In Banyumas, this regulation has been applied since August 2018, after the circular letter No.159/BP.BAZNASBMS/VII/2018 released on July 9th 2018 from BAZNAS Banyumas that contains an appeal for civil servants to pay zakat when their income has reached a certain nishab according to the Decision of Head of BAZNAS No. KEP.016/BP/BAZNAS/ XII/2015. In that decision stated that the value of nishab income is considered the same with the agricultural yields that has a three months farming period so the value of nishab is divided by three. That statement is not in line with MUI Fatwa No.3 of 2003 which is using gold nishab. Moreover, that Decision has been updated into Decision of Head of BAZNAS No. 73 of 2017 that set the value of nishab equals to 85 grams of gold, so the Decision of Head of BAZNAS No. KEP.016/BP/BAZNAS/XII/2015 was revoked and no longer enforceable. The study aims to analyze the nishab rules of zakat which is used and understood by MUI, regional governments, BAZNAS, UPZ, and civil servants and also to understand the application of the 8th Zakah Core Principles about Good Amil Governance. This research used qualitative method to analyze further about system and method of income zakat collection that applied to zakat payers in Banyumas Regency. The results showed the inconsistency between the established Baznas Banyumas rules with both Central Baznas rules and MUI Fatwa, and Baznas Banyumas just relies on the Regulation of Minister of Religious Affairs. This appeal must be reviewed immediately with Central BAZNAS and MUI ...
BPS data on March 2019 shows that poor people in Indonesia reached 25,14 million. It means that there are so many Indonesian people still have not got a decent life both economically and socially. Indonesia is the country with the largest Muslim population, so one of the solutions to overcome the poverty is to encourage zakat intensively. Since 2018, Indonesian government planned to issue the presidential decree about the income zakat collection of 2,5 percent for muslim civil servants. In Banyumas, this regulation has been applied since August 2018, after the circular letter No.159/BP.BAZNASBMS/VII/2018 released on July 9th 2018 from BAZNAS Banyumas that contains an appeal for civil servants to pay zakat when their income has reached a certain nishab according to the Decision of Head of BAZNAS No. KEP.016/BP/BAZNAS/ XII/2015. In that decision stated that the value of nishab income is considered the same with the agricultural yields that has a three months farming period so the value of nishab is divided by three. That statement is not in line with MUI Fatwa No.3 of 2003 which is using gold nishab. Moreover, that Decision has been updated into Decision of Head of BAZNAS No. 73 of 2017 that set the value of nishab equals to 85 grams of gold, so the Decision of Head of BAZNAS No. KEP.016/BP/BAZNAS/XII/2015 was revoked and no longer enforceable. The study aims to analyze the nishab rules of zakat which is used and understood by MUI, regional governments, BAZNAS, UPZ, and civil servants and also to understand the application of the 8th Zakah Core Principles about Good Amil Governance. This research used qualitative method to analyze further about system and method of income zakat collection that applied to zakat payers in Banyumas Regency. The results showed the inconsistency between the established Baznas Banyumas rules with both Central Baznas rules and MUI Fatwa, and Baznas Banyumas just relies on the Regulation of Minister of Religious Affairs. This appeal must be reviewed immediately with Central BAZNAS and MUI and then informed to all related parties so that they have sharia-compliant understanding about zakat.
This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners' composition, on the intellectual capital disclosure. This research applied quantitative approach by testing seven independent variables through multiple linear regression analysis. The samples taken were 80 annual reports from companies listed in the LQ-45 index in the year 2012-2013. The method employed to select the samples was purposive sampling. Content analysis was applied to analyze the intellectual capital disclosure. This study revealed that only the company size showed significant positive impact to the disclosure of intellectual capital, while profitability, leverage, liquidity, industry type, the audit firm size, and the independent commissioners composition did not bring significant effect. In addition, based on the results of content analysis it can be concluded that the intellectual capital disclosure is quite low, amounting to 46.9%, with relational capital amounted to 34.74%, 32.54% of structural capital, and human capital reached 32.71%.
Systematic change of the local election candidate has given many opportunities for regional head proposed by both political parties as well as of individuals, therefore it directly has created a high intensity of competition in local elections.One of the areas that experienced the high level of competition in regional head elections is West Pasaman. Among the broad factors that are able to impact constituents election namely candidate image, trust, political promotion, and money politics. The purpose of this research is to inversigate the effect of candidate image, trust, political promotion, and money politics on constituents decision of regional head election. The population of this study is all constituents which located in west Pasaman I that accounted for 59,332 constituents. The numbers of useful samples were 398 constitunets by performing quota sampling method. In order to conduct hypotheses development, this research performs multiple regression analysis by using Statistical Package for Social Science (SPSS) version 19.0. The results of analysis found that 1) candidate image, trust, political promotion, and money politics positively and significantly affect constituents decision of regional head election. 2) Trust is found to have the strongest effect constituents' decision of regional head election, and then followed by candidate image, political promotion, and money politic respectively. 3) Constituents decision of regional head election is explained by candidate image, trust, political promotion, and money politics approximately 35.8%. The results of analysis provide practical implication to candidates of regional head election that in order to win election competition future, it is recommended to consider the factors of trust, candidate image, political promotion as well as money politics. Keywords: Image, Trust, Political promotion, Money Politics, and Constituents Decision.