Tulisan ini bertujuan menggali nilai-nilai pendidikan multikulturalisme dalam al-Qur'an. Telah menjadi kenyataan bahwasanya masyarakat dimanapun berada diciptakan Allah swt. dengan ragam bahasa, warna kulit, bahkan agama atau keyakinan. Semua perbedaan tersebut tidak boleh menjadi sumber perselisihan dan permusuhan, namun menjadi sumber kekuatan melalui kolaborasi dan kerjasama antar masing-masing anggota masyarakat. Penelitian ini adalah library research (riset kepustakaan) dengan menggunakan pendekatan deskriptif analitis. Hasil penelitian menunjukkan bahwa nilai-nilai pendidikan multikulturalisme dalam perspektif al-Qur'an dibangun diatas pondasi toleransi, tolong menolong, saling menghormati, keadilan, demokratis dan sejenisnya. Peniadaan atas nilai-nilai ini akan mengakibatkan perpecahan dan permusuhan dalam tubuh masyarakat itu sendiri.
This study aims to examine Technology Acceptance Model (TAM) on the implementation of E-Government. Data for this study were collected through a questionnaire survey on the people of Malang City who have used E-Government services. Structural model analysis was performed using smartPLS. The results showed that intention was the main determinant of the use of E-Government services. The determining factor of intention to use E-Government services is positive attitude towards E-Government. Other factors such as system quality, its ease of use, and quality of information do not affect people's interest in using E-Government services. In other words, E-Government application developed by the City Government has been deemed not easy enough to be applied and not informative enough to meet the information needs of the community. This is a challenge for the City Government to be able to improve and develop the quality of systems and information from its E-Government services so that people are increasingly interested in applying it, for the realization of Malang as a smart city.
The objective of this study is to explore the utilization of LKPD produced through the implementation of accrual accounting. Using the cases of three local governments in Indonesia, it is revealed that the implementation of accrual accounting is still superficial. As predicted, financial statements that are frequently used by executive's and local goverment are Budget Realization Statements and balance sheet. Other reports have been produced only to comply with government regulations, but they are not actually used. The implication of this study is that there is a need to improve executive's understanding about accrual accounting, so that the objective of financial reporting as stipulated in Government Regulation No. 71 of 2010 can be achieved.
This Study was conducted to determine the regulation impact on requirement of minimum land area of each housing unit in Depok City. This study used Regulatory Impact Assesment (RIA) to analyze the impact of the policyimplementation. Analytical tool used in this RIA method was CBA obtained from AHP questionnaire. Result of this study indicated that the most appropriate policy alternative to overcome problems was to repeal the policy on requirement of minimum land area for each housing unit in Depok City. For Depok City Government, it is suggested to repeal provisions in Regional Regulation No. 13 of 2013 and regional regulation draft concerning Depok City Spatial Plan of 2012-2032 regulating the requirement of minimum land area of 120 square meters for each housing unit.
Abstrak Tulisan ini bertujuan untuk mendeskripsikan pemahaman dan praktik fidyah salat bagi orang yang telah meninggal sebagai tradisi masyarakat Nahdiyyin di Indramayu. Doktrin adanya fidyah salat memang menimbulkan kontroversi yang cukup sengit di tengah masyarakat, ada yang pro dan kontra. Meski demikian, sebagian masyarakat meyakini bahwa fidyah salat merupakan ajaran Islam Ahlussunnah Waljama'ah, sebagaimana ditulis dalam kitab-kitab al-Syafi'iyyah seperti Niha>yah al-Zai>n, Tarsyi>ḥ al-Mustafi>di>n, dan Iʻa>nah al-Ṭa>libi>n. Penelitian bertujuan untuk menganalisis pemahaman masyarakat terhadap fidyah salat bagi orang meninggal dan pelaksanaan tradisi fidyah salat bagi orang meninggal yang dilakukan masyarakat Nahdliyyin di Indramayu. Penelitian ini menggunakan metode analisa kualitatif deskriptif. Adapun teknik pengumpulan datanya dilakukan dengan dua cara yaitu kepustakaan (library research) dan lapangan (field research). Studi kepustakaan dilakukan dengan menelaah kitab-kitab al-Syafi'iyyah sebagai sumber rujukan masyarakat Nahdliyyin tentang fidyah salat, dan studi lapangan dilakukan dengan cara observasi, wawancara dan dokumentasi terhadap masyarakat Indramayu. Penelitian ini menyimpulkan bahwa tradisi fidyah yang dilakukan masyarakat Indramayu dipahami sebagai suatu ih}t}iya>t} (kehati-hatian) terhadap salat yang pernah ditinggalkan oleh kerabat yang meninggal. Tradisi fidyah ini dilakukan dengan cara membolak-balikkan beras/uang dari wali kepada fakir miskin, dan sebaliknya sebanyak belasan hingga puluhan kali. Hal ini dilakukan untuk menutupi utang salat seseorang yang diasumsikan pernah meninggalkan salat selama seumur hidupnya. Abstract This paper aims to describe the understanding and practice of fidyah prayer for people who have died as a tradition of Nahdliyyin's community in Indramayu. The doctrine of their fidyah prayer has caused a fierce controversy in the community, there are pros and cons. However, some people believe that fidyah prayer is the teaching of Islam Ahl al-Sunnah Waljama'ah, as written in the books of al-Syafi'iyyah like Nihayah al-Zain, Tarsyīḥ al-Mustafīdīn,and I'ānah al-Talibīn. The questions pursued in this study are; 1) How does the Nahdliyyin community in Indramayu against Fidyah prayers for the deceased?; 2) How do the practices of Fidyah prayers tradition being performed by the Nahdliyyin community in Indramayu?. This study employs a descriptive qualitative metodh. The technique of data collection is done in two ways: library research and field research. Literature study is conducted by examining the books of al-Syafi'iyyah as a reference source of Nahdliyyin community about fidyah prayer, while the field studies are conducted through observation, interview and documentation to the community in Indramayu. This study concluded that fidyah prayer tradition in Indramayu community is understood as iḥṭiyāṭ (prudence) to the prayers which might abandoned by relatives who died. Fidyah tradition is done by rotating back and forth the rice / money from the family to the poor, and vice versa as many as a dozen to tens of times. This is done to cover the assumed debt of praying belong to someone who might abandoned it during his/her lifetime.
This study aims to examine the effect of competence, independence, experience, and audit time pressure on fraud detection by using the mediation of professional skepticism in the context of internal auditors for the public sector. The research data were obtained through a survey questionnaire on 173 auditors of the Inspectorate General of the Ministry of Education and Culture. The analysis technique in this study used Partial Least Square (PLS). The results showed that competence, independence and audit time pressure had no effect on the ability to detect fraud. Meanwhile, the auditor's experience and professional skepticism had a positive effect on fraud detection. The application of professional skepticism was proven as a mediating variable in the effect of competence, independence, experience and audit time pressure on fraud detection. Auditors' competence, independence, and experience had a positive effect on professional skepticism and audit time pressure had a negative effect on professional skepticism. The results of this study provide an input that the importance of applying professional skepticism could improve fraud detection.
Currently, there is a difference in the need for financing infrastructure development in Indonesia which cannot be provided by the APBN/APBD, nor capital expenditure by SOEs. Therefore, there is a gap between development needs and the availability of funds, causing the emergence of a need for the availability of assistance from outside the government through funding mechanisms outside the APBN to fill this gap. One of the mechanisms currently being promoted by the government is the Public Private Partnership (PPP) program. However, the PPP projects currently underway in Indonesia have yet to run optimally. Several factors are considered to support or hinder the running of a PPP project in a country. In addition, it is also necessary to analyze the form of the PPP project scheme that is most suitable for the conditions in Indonesia.
This study aims to empirically examine the effects of competence, independence, work experience and internal control systems. Using 61 samples of employees working as auditors in the Maluku Provincial Inspectorate, Ambon City and West Seram District, the data analysis method uses SEM-PLS with the help of the Warp PLS 6.0 application. The results showed that competency had no effect on audit quality, because respondents' demographics had competencies that were not in accordance with the standards, so that in the last few years they had received a fair audit opinion with an exception. Independence has a positive effect on audit quality, the auditor who is always objective in carrying out the audit process, will produce a quality audit. Work experience has a positive effect on audit quality, the more experienced the auditor, the easier it will be to detect audit problems. The internal control system is able to strengthen the relationship of competence, independence and job satisfaction with audit quality, this shows that a good internal control system will support the creation of quality audits.
The performance of the State Civil Apparatur (Aparatur Sipil Negara / ASN) is a crucial factor that must be continuously improved in order to support the regional development. This study aimed to investigate the impact of the quality of E-planning program (X1), the implementation of internal control systems (X2) and leadership style (X3) on the performance of state civil apparatur (Y). This study used quantitative method. The population were 100 employees in the department of education of the East Nusa Tenggara province. Furthermore, the sampling technique used was total sampling. Data collection techniques were carried out using questionnaire. The research data were analyzed using Partial Least Square (PLS) method. The results demonstrated the value of t statistics 2.431 on the variable of E-Planning program quality, 2.701 on the internal control system, and 6.639 on the leadership style. Since coefficients were more than the standard (t table) 1.96 and were positive. Thus, it can be concluded that there was a positive and significant impact of each independent variables on the performance of the state civil apparatur in the Department of Education of East Nusa Tenggara Province.
Abstract: Institutionalization of Performance Accountability System for Government Institutions in Malang City Government. This study aimed to understand the institutionalization of Malang City Government's SAKIP with accordance to Presidential Regulation No. 29/2014. This study found high commitment to support national development plan, and it affected planning, budgeting, and Regional Organizations (OPD) internal evaluation positively. This study also found indications of isomorphism and decoupling. The evidences of isomorphism were as follows; the existence of formal insistence of strict laws and informal insistence of the East Java Provincial Government as the indication of coercive; the adoption of Civil Servant's Performance Agreement formulation as mimetic view; joint effort for internal capacity building among KEMENPAN-RB, East Java Provincial Government, and PT. Jakarta Traspac as a normative proof. Meanwhile, indications of decoupling were as follows; the OPD's mindset was not an outcome-oriented mindset, low awareness of the importance of creating performance data management Standard Operating Procedure (SOP), and low utilization of performance information. Keywords: SAKIP, Isomorphism, decouplingAbstrak: Institusionalisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah di Pemerintah Kota Malang. Penelitian ini bertujuan untuk memahami institusionalisasi SAKIP di Pemerintah Kota Malang sesuai dengan Perpres No. 29 tahun 2014. Penelitian ini menggunakan paradigma post positive. Analisis dan interpretasi data dilakukan berdasarkan teori New Institutional Sociology (NIS). Hasil penelitian menunjukkan tingginya komitmen untuk mendukung rencana pembangunan nasional yang berdampak pada pembenahan perencanaan, penganggaran, dan evaluasi internal Organisasi Perangkat Daerah (OPD). Hasil analisis menemukan indikasi isomorphism dan decoupling. Terjadinya isomorphism dibuktikan dengan: desakan formal dari aturan hukum dan desakan informal dari Pemerintah Provinsi (Pemprov) Jatim merupakan gejala coercive; pengadopsian penyusunan perjanjian kinerja Aparatur Sipil Negara sebagai gambaran mimetic; dan kerjasama antara KEMENPAN-RB, Pemprov Jatim, dan PT. Jakarta Traspac untuk peningkatan kemampuan internal organisasi merupakan bukti normative. Indikasi decoupling ditunjukkan oleh mindset OPD yang belum berorientasi outcome, rendahnya kesadaran penyusunan Standard Operating Procedure (SOP) pengelolaan data kinerja, dan rendahnya pemanfaatan informasi kinerja. Kata kunci: SAKIP, Isomorphism, decoupling
Power politicsis a sovereign entity that aims to protect the interests of individuals and groups. The disharmony of Islamic politics triggered by stigma, discrimination, and persecution of the authorities against the people causes radicalism and intolerance of the concept of the state. Hizbut Tahrir, with textual interpretation dominatingly intervened by ideological reasoning, produced controversial sectarian revivalist thoughts, far from the universal message of the verse and itsmaqāṣidīmeaning. This study examines the concept of power politics in theQuranthrough the theological analysis of thekhilāfahin al-Wa'ie. The method used in this study includes a descriptive-qualitative analysis ofmauḍū'ī interpretation through a context and content approach. This study concludes that the power politics of scripturalist, textualist, and fundamentalist interpretations in al-Wa'ie is far from authoritative (mu'tabar) scholars' thoughts or interpreted by jumping to conclusions, such as in solvingal-Baqarah[2]: 30,al-Nisā'[4]: 59, andal-Mā'idah[5]: 49. The verses of the power politics clearly state that thekhilāfahis an institution of civilization within state sovereignty, not a political conception that is taken for granted that negates Islam or a modern Islamic government system that substantially contains the principles ofsiyāsahandmaqāṣid al-syāri'ah.
Rapid technological advances, whether we realize it or not, are slowly making people begin to ignore cultural values and traditions that have been handed down by their ancestors. In a basic paradigm, there are character values that should be imitated such as values, politeness, courtesy, togetherness, independence, and religiosity. The neglect of cultural values gives birth to an individualistic, materialistic, and hedonistic culture. As for the cultivation of a value foundation that has character in each individual, it should be instilled from an early age, which of course requires cooperation from various elements and support from the environment such as family, school and even the community. And the government has a role to build and instill a national character through the cultivation of character education which is applied to character education
Budgetary slack occurs because of the potential difference with the revenue budget target. the difference in potential revenue with the revenue budget target indicates the occurrence of individual behavior lowering the income target to facilitate the achievement of the government budget. The purpose of this study is to empirically prove the effect of budget participation, information asymmetry, and job insecurity that trigger budgetary slack. The population of this research is officials of the Indonesian: Regional Working Unit in the province of East Java, Indonesia. The sampling technique used is proportional sampling, the research respondents were 84 people. The results show that budget participation, information asymmetry, and job insecurity have a positive effect on budgetary slack. The high budget participation of public sector employees can trigger budgetary slack. Information asymmetry motivates budget implementers to take action to reduce revenue targets and increase government spending. High job insecurity in the work environment creates pressure on employees so that budgetary slack is created.
PPKM is the Indonesian government's policy to deal with the spread of the coronavirus since early 2021. Until now, PPKM is still the main topic to prevent the spread of COVID-19. This policy has generated various responses from the public, especially on Twitter. A sentiment analysis process is needed to process the text obtained from Twitter. Sentiment analysis is a form of representation of text mining and text processing. This study aims to analyze public sentiment towards PPKM through data obtained from Twitter using the multi-class SVM algorithm. In implementing multi-class SVM, an analysis of the Polynomial and RBF kernels was carried out on the One Against One and One Against Rest methods which showed that the combination of One Against Rest and the Polynomial kernel was obtained the best accuracy, which was 98.9%. Unlike the case with the combination of One Against One and Kernel RBF, which obtained the worst accuracy, 77.6%. The best model produces precision, recall, and f1-score values of 97%, 98%, and 97%. Based on the confusion matrix results, the best model has a positive class distribution = 912, neutral = 51, and negative = 26. Overall, the polynomial kernel model produces higher accuracy; both applied to the One Against One and One Against Rest methods. In contrast, the RBF kernel model produces lower accuracy and is significantly different when applied to the One Against One and One Against Rest methods. The model results show that public sentiment towards the PPKM policy is positive to be continued consistently to suppress the spread of the COVID-19 virus. ; PPKM is the Indonesian government's policy to deal with the spread of the coronavirus since early 2021. Until now, PPKM is still the main topic to prevent the spread of COVID-19. This policy has generated various responses from the public, especially on Twitter. A sentiment analysis process is needed to process the text obtained from Twitter. Sentiment analysis is a form of representation of text mining and text processing. This study aims to analyze public sentiment towards PPKM through data obtained from Twitter using the multi-class SVM algorithm. In implementing multi-class SVM, an analysis of the Polynomial and RBF kernels was carried out on the One Against One and One Against Rest methods which showed that the combination of One Against Rest and the Polynomial kernel obtained the best accuracy, which was 98.9%. Unlike the case with the combination of One Against One and Kernel RBF, which obtained the worst accuracy, 77.6%. The best model produces precision, recall, and f1-score values of 97%, 98%, and 97%. Based on the confusion matrix results, the best model has a positive class distribution = 912, neutral = 51, and negative = 26. Overall, the model that uses polynomial kernel produces higher accuracy, both applied to the One Against One and One Against Rest methods. In contrast, the model that uses the RBF kernel produces lower accuracy and is significantly different when applied to the One Against One and One Against Rest methods. The model results show that public sentiment towards the PPKM policy is positive to be continued consistently to suppress the spread of the COVID-19 virus.