Suchergebnisse

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.

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