Suchergebnisse

Abstrak: Aktivitas ekonomi pedesaan dihubungkan terhadap masyarakat yang lebih luas. Dalam pandangan ini petani di Desa Bulutellue bekerja mencari nafkah bukan sekadar pemenuhan kebutuhan komsumsi rumah tangga, namun juga dibarengi dengan nuansa keagamaan, bahwa bekerja itu merupakan bentuk pengabdian kepada Tuhan. Penelitian ini bertujuan untuk mengelaborasi etika Islam yang berkaitan dengan etos kerja serta implikasinya bagi kehidupan masyarakat petani di Desa Bulutellue. Penelitian ini menggunakan metode penelitian kualitatif. Data dikumpulkan melalui pengamatan dan wawancara. Data yang telah dikumpulkan kemudian dianalisis dengan melakukan perbandingan dari hasil penelitian yang relevan. Hasil penelitian menunjukkan bahwa pola pencarian nafkah petani di Desa Bulutellue dipacu oleh etos kerja yang berlandaskan pada etika Islam dan kearifan lokal, sehingga petani dapat berdaya dari segi ekonomi tanpa mengalami ketergantungan terhadap bantuan dari pemerintah. Abstract: Rural economic activity is linked to the wider community. In this view, farmers in Bulutellue Village work to earn a living not only to fulfill household consumption needs, but also accompanied by religious nuances, that work is a form of devotion to God. This study aims to elaborate on Islamic ethics related to work ethic and its implications for the life of the farming community in Bulutellue Village. This study used qualitative research methods. Data were collected through observation and interviews. The data that has been collected is then analyzed by comparing the results of the relevant research. The results showed that the livelihood pattern of farmers in Bulutellue Village was driven by a work ethic based on Islamic ethics and local wisdom, so that farmers could be empowered from an economic perspective without experiencing dependence on assistance from the government.

The Mahgrib Mengaji program was launched by the Ministry of Religion of the Republic of Indonesia on April 14, 2013. The program gets attention and good response from local governments in various regions of the Republic of Indonesia and continues today, including in the Takalar District. Along with the rate of development of technology, information, and communication, the community began to leave the Maghrib Mengaji program, including in Pakkabba Village, because the younger generation of the community put more engagement to social media and television shows. This community service activity aims to provide a deep understanding of the implementation of the Maghrib Mengaji program and create awareness of reading and practicing the contentsof the Quran. The community service team provides socialization and assistance to the Pakkabba Village community to habituate the Maghrib Mengaji program. Service activities are carried out by socializing the importance of reading the Quran and assisting Maghrib Mengaji habituation activities carried out from the house to house. Community service activities are carried out with socialization and assistance with the following stages: planning, implementation, monitoring, and administration. The activity results show that the people of Pakkabba Village have high enthusiasm for implementing the Maghrib Mengaji Program and getting support from the government and community leaders. Service activities received approval and support from the community, including the government and local community leaders.

Krisis ekonomi yang melanda Republik Indonesia sekitar tahun 1997 menjadi faktor utama terjadinya gerakan dari berbagai kalangan, terutama dari kalangan mahasiswa dan kaum intelektual lainnya. Gerakan ini bertujuan mewujudkan suksesi kepemimpinan nasional, dalam arti memberhentikan Soeharto dari tampuk kekuasaan. Muncul pula kekhawatiran kalau Soeharto tidak mampu menuntaskan krisis yang melanda Republik Indonesia. Akhirnya gerakan itu telah mendorong Soeharto meletakkan jabatannya sebagai presiden pada tanggal 21 Mei 1998. Setelah jatuhnya Soeharto, keran demokrasi terbuka setelah sekian lama tertutup. Era keterbukaan tersebut ditandai pula dengan kebebasan bagi setiap warga negara untuk melakukan aktifitas politik termasuk kalangan umat Islam. Tulisan ini merupakan kajian pustaka dengan cara menelusuri, merujuk, dan menganalisis sumber-sumber literatur berupa buku dan jurnal.

During the guided democracy era, it was as if an invisible one-party system prevailed. Where guided democracy tends to focus on Disguised Autocracy. The Indonesian National Party (PNI), which was born in response to the government's announcement on November 3, 1945, and later succeeded in becoming a party that was quite influential at that time. This was proven by the PNI's ability to place representatives in various government agencies. This could happen because PNI was able to get closer to Soekarno as president at that time, and as a consequence PNI had to become a supporter of the political lines and policies pursued by Soekarno. This meant that the PNI at that time no longer appeared as a determinant in decision making and policy in the practice of state administration, but only as a follower and supporter of government policies. Keywords: Indonesian National Party, Indonesian Politics, Guided Democracy.

Role of Local Government Revenues and Expenditure (APBD) or the Public Sector Budget become increasingly significant. In its development, budget policy has become a multi-function instrument that is used as a means to achieve regional development goals. This is particularly evident from the composition and size of the budget that directly reflects the direction and goals of service to the community. Therefore, for budget function may be optimized, then the budget system and records of its receipts and expenditures must be done carefully and systematically. As a system, budget management area has undergone many developments. With the release of three packages of legislation in the field of public finance, namely Law no. 17 of 2003 on State Finance, Law no. 1 / 2004 on State Treasury, and Law. 15 of 2004 on the Audit of the Management and Financial Responsibilities of the State, local budget management systemin Indonesia is constantly changing and developing in accordance with the dynamics of public sector management. The Government has implemented a performance-based budgeting approach, integrated budget and medium-term expenditure framework in the fiscal year 2005 and 2006. Apparently there are still many obstacles encountered, mainly due to the unavailability of adequate implementation of the regulations, so that multiple interpretations are still a lot happening in the implementation in the field. In that period also has issued various regulations, rules of finance ministers, director generals and so forth regulations to cover these weaknesses

Local governments have the authority to regulate and administer their internal affairs based upon the economic principle and task assignment as stated in Law 32/2004 about Local Government as the replacement of Law 22/1999 as well as stated in Law 33/2004 about Fiscal Balance between Central and Local Government as the replacement of Law 25/1999. The local governance administration is financed by local budget within one fiscal year. Law 17/2003 about State Budget, article 19 (1) and (2) state that, in local budget planning, local government agencies as theusers of local budget should design their work plan and budget based on the performance to be achieved. To do this, local government of course needs competent human resources. For this purpose, Board of Finance and Development Control (BPKP) actively assists local governments in designing Performance-Based Local Budgeting

This thesis addresses the problem of low tax compliance in Indonesia, focusing on the role of public officials as taxpayers. Through the analysis of literature and policy documents, we identified four main factors affecting tax compliance: modernized tax administration system (MTAS), tax sanctions, tax services, and tax morale. Subsequently, we focused on the role of public officials. In the scope of Indonesia's laws and social system, public officials are viewed as representatives of government and as role models ("father-figures") and change agents. We found that to date no research has been done on tax compliance by public officials specifically. In the first step, we conducted a survey study among 400 respondents working in the public sectors (as government and state enterprise employees). We found that public officials perceive their tax compliance as good, even though they behave far from perfect. The perception of public officials on MTAS and tax services was sufficient, but on tax sanctions and tax morale was bad. In terms of correlations, we found rather low (but significant) correlations with tax compliance for MTAS, tax services, and tax morale, but no significant for tax sanctions. We found similar results when we looked specifically at government and state enterprise employees. In its second (follow-up) step, the empirical research focused on two variables: tax sanctions and tax morale. It consisted of an on-line survey, in-depth face-to-face interviews, and a simulation game. We found that this model worked quite well, in terms of the model as a measurement model. However, as a structural (explanatory) model the captured effect was rather low, and further improvements and extensions are needed. The follow-up research also showed that rewards are potentially more effective in increasing tax compliance than punishment. We recommend the proper use of tax revenues, providing regular and transparent information, and the strong commitment of government in their implementations. For further research, we suggest exploring potential additional underlying factors for tax compliance, clarifying differences in tax compliance between government employees, state enterprise employees and private wolkers, and investigating potential difference between the use of rewards and punishment in raising tax compliance.

Tax sanctions are vital for tax system to ensure tax laws to be obeyed. Despite the importance of tax sanctions, low feedbacks and law enforcement may limit the effectiveness of a tax system and reducing trust on the government. Therefore, the role of public officials in law enforcement is important. However, studies related to the role of tax sanction and public official are dearth. One of them is the study focusing taxpayers employed in public sectors. This study highlighted the tax sanction as the lowest assessment and effect on tax compliance. Then, the study conducted recommended the reward and punishment as a notion of other form of tax sanctions. This paper focuses on the development of model of reward and punishment based on the Project Design Matrix (PDM) by the steps involving problem analysis, objective analysis, generating project design matrix. The developed project provides a foundation for government and for future studies regarding reward and punishment in the tax sanction framework.

1997 Asian crisis brought ASEAN countries in condition where banking system damaged, GDP dropped and the exchange rate plunged. Taxation became 'rescuer' to overcome financial deficit and stable economy. Improvements in taxation are realized by tax reforms. In ASEAN, tax reforms have been undertaken since 1980s and they have significant contribution to increase tax revenue and to improve tax ratio. Specifically, we highlight Vietnam as the highest ratio and Indonesia as the lowest ratio. This paper explores the elements of innovation in tax reforms between Indonesia and Vietnam in order to seek the key of success factor of Vietnam in tax ratio. Our study found several interesting points. Firstly, tax reforms in Indonesia and Vietnam have similarity approaches, namely focusing on the policy and administration reforms. Secondly, for both countries, tax reforms have contributed in increasing tax revenue. Thirdly both countries highlight the role of tax reforms in enlarging the function of government in allocating state budget for social expenditure. Finally, we underscore the appreciation of government for society as taxpayers in the form of large allocation for public interests as a key success factor in increasing tax ratio in Vietnam.Keywords: Tax reforms, phase of reforms, lesson of reform, tax revenue, tax ratioKrisis di Asia pada tahun 1997 telah membawa negara-negara di ASEAN pada kondisi di mana sistem perbankan rusak, PDB turun dan nilai tukar mata uang jatuh. Perpajakan datang sebagai penyelamat untuk mengatasi krisis keuangan dan membuat perekonomian menjadi stabil. Perbaikan-perbaikan di sektor pajak diwujudkan melalui reformasi perpajakan. Di ASEAN, reformasi perpajakan telah dilaksanakan sejak tahun 1980 dan secara signifikan memberikan kontribusi untuk meningkatkan penerimaan pajak dan memperbaiki rasio pajak. Secara spesifik kami menggarisbawahi Vietnam sebagai negara dengan rasio pajak tertinggi dan Indonesia dengan rasio pajak terendah. Paper ini menggali elemen-elemen inovasi pada reformasi pajak di antara Indonesia dan Vietnam untuk mencari factor kunci kesuksesan rasio pajak di Vietnam. Studi kami menemukan beberapa poin penting. Pertama, reformasi pajak di Indonesia dan Vietnam mempunyai pendekatan yang sama yaitu fokus terhadap reformasi kebijakan dan administrasi. Kedua, bagi kedua negara, reformasi pajak telah berperan dalam meningkatkan penerimaan pajak. Ketiga, kedua negara menggarisbawahi peran reformasi pajak dalam meningkatkan fungsi negara dalam pengalokasian keuangan negara untuk pengeluaran sosial. Terakhir, kami mencatat penghargaan pemerintah terhadap masyarakat sebagai pembayar pajak dalam bentuk alokasi dana yang besar untuk kepentingan masyarakat sebagai faktor kunci kesuksesan peningkatan rasio pajak di Vietnam.Kata Kunci: Reformasi pajak, tahapan reformasi, pelajaran dari reformasi, penerimaan pajak, rasio pajak

Masyumi pada awalnya didirikan 24 Oktober 1943 sebagai pengganti MIAI (Madjlisul Islamil A'laa Indonesia) karena Jepang memerlukan suatu badan untuk menggalang dukungan masyarakat Indonesia melalui lembaga agama Islam. Meskipun demikian, Jepang tidak terlalu tertarik dengan partai-partai Islam yang telah ada pada zaman Belanda yang kebanyakan berlokasi di perkotaan dan berpola pikir modern, sehingga pada minggu-minggu pertama, Jepang telah melarang Partai Sarekat Islam Indonesia (PSII) dan Partai Islam Indonesia (PII). Selain itu Jepang juga berusaha memisahkan golongancendekiawan Islam di perkotaan dengan para kyai di pedesaan. Para kyai di pedesaan memainkan peranan lebih penting bagi Jepang karena dapat menggerakkan masyarakat untuk mendukung Perang Pasifik, sebagai buruh maupun tentara. Setelah gagal mendapatkan dukungan dari kalangan nasionalis di dalam Putera (Pusat Tenaga Rakyat), akhirnya Jepang mendirikan Masyumi. Masyumi pada zaman pendudukan Jepang belum menjadi partai namun merupakan federasi dari empat organisasi Islam yang diizinkan pada masa itu, yaitu Nahdlatul Ulama (NU), Muhammadiyah, Persatuan Umat Islam, dan Persatuan Umat Islam Indonesia. Setelah menjadi partai, Masyumi mendirikan surat kabar harian Abadi pada tahun 1947. Kata Kunci: Masyumi, Politik, Orde Lama

Demokrasi sebagai sebuah sistem pemerintahan saat ini telah banyak negara yang menerapkannya. Hal tersebut terjadi karena demokrasi secara ideal menekankan pada pengharagaan terhadap hak asasi manusia, pengambilan keputusan yang dilakukan secara langsung dan terbuka dan adanya hukum berlaku bagi semua warga negara tanpa melihat perbedaan ras. Demokrasi juga mendorong masyarakat untuk ikut berpartisipasi dalam penyelenggaraan negara dengan cara memberikan hak dalam memilih pemimpin yang akan terlibat dalam lembaga eksekutif maupun legislatif. Paham demokrasi juga banyak diterapkan pada negara yang mayoritas penduduknya menganut Agama Islam, termasuk Indonesia. Dalam perjalanan sejarah, Islam dan Demokrasi di Indonesia mampu bersinergi karena wajah Islam begitu dinamis dan tampil sebagai bagian dari budaya yang berperan aktif untuk melakukan perubahan dan perbaikan di segala bidang. Secara subtantif ajaran-ajaran Islam memiliki banyak kesesuaian dengan demokrasi misalnya hidup dalam keseimbangan dan kesamarataan dalam hak dan kewajiban yang menghendaki terwujudnya kehidupan yang harmonis.