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This study aims to analyze the implementation of the principles of good governance in the management of zakat in the National Zakat Agency (BAZNAS) of Gorontalo City. This research is qualitative research. Data collection techniques are carried out through interviews, observation, and documentation.The results of the study show that the implementation of the principles of Good Governance in the BAZNAS Institute of Gorontalo City is sufficient, both in the aspects of transparency, justice, and responsibility as well as on the legal aspects. Then, specifically in the aspect of accountability, it has not been fully in accordance with the Accounting Standard Statement PSAK 02 revision 2009. In this study it was found that the cash outflow report has not referred to ED PSAK found that BAZNAS Gorontalo City only reported 2 activities, namely operational and investment activities, while in the aspect of funding has not been raised in the financial statements

New Order Government tends to consider as zakat and tax liabilities are different. There is an exciting development in the era of reform with the passage of Act No. 38 of 1999 on the Management of Zakat and converted into Act 23 of 2011. It seems that the government has to have the desire to accommodate the charity as potential aspects to reduce taxes. Moreover, the idea of integrating the zakat and taxes in one more incentive system sounded. If this is true, the government may implement two points of maqâshid al-syarî'ah, namely hifzh al-dîn and hifzh al-mâl. DOI:10.15408/ajis.v15i1.2841

ABSTRACT Building conservation permit is the most fundamental thing to be considered by the developer of housing, before doing development activities. Building permit is also a tool or means of control Pemerinth in conducting supervision of any development, so that in the arrangement of the City can be arranged neatly.This study aims to determine the causes of housing developers in building housing although not yet have a building permit. The efforts of the regional government in the framework of the issuance of housing development, and the effort to build the building permit by the developer due to the weakness of the supervision of the licensing agency, the lack of coordination among relevant licensing agencies, and the legal awareness of developers and consumers is still low. Strikes and sanctions and socialization of licensing rules.

This article tries to present theoretical view and related reasarches to contemporary development of teachers professionalism. Dinamically consistent development of professional teachers should be continously maintained and enhanced following the unique character of teachers as social being. The reality has shown that there have been many gradutes from teachers-education institutions who have newly been teaching and those have not tauhgt at all. If they want to keep their knowledge and skill of teaching after graduation from S1 teahers-education they should have professional bridgingpre-professional phase through teacher-study group. What teacher-study group is is reviewed through reachable literatures.Key words: teacher/s, professionalism development, teacher-study group.Aziz, E.A. Profesionalisme Guru di Persimpangan Jalan. Harian Pikiran Rakyat 17 November 2011.Baratlett,S. 2006. An Evaluatiion of the Work of a Group of Best Practice Teacher Researchers. In Journal of In-Service Education.vol 28(3).p.527-540.16Dubetz, N. 2005. Improving ESL Instruction in aBillingual Program Through Collaborative, Inquiry-Based Professionalis Development. In D.J. Tedick (ed), Second Languange Teacher Education; International Prespectives. New Jersey, Lawrence Erlbaum Associates,Publishers.p.231-256.Edelfelt, R and Coble, C. 2004. University-School teacher education Partnerships in North Carolina. In Journal of In-aervice Education Vool 30 (3) .443-462.Gersten, R.et.al.2010. Teacher Study Group: Impact of the Professional Development Model on Reading Instruction and Student Outcomes in First Grade Classrooms. In American Educational Research Journal. Vol 47 (3) p.694-739.Grossman, P Thompson, C. 2004. District Policy and Beginning Teachers: A Lens on Teacher Learning. In Educational Evaluation and Policy Analysis Winter 2004, Vol.26, No. 4,pp.281-301Harrison, J.K. 2002. The Induction of Newly Qualified Teachers in Secondary Schools. In Journal of In-Service Education. Vol 28 (2) p.255-276. 20Johston, B. Pawan, F. and Taylor, R.M. The Professional Development of Working ESL/EFL Teachers: A pilot Study. In D.J. Tedick (ed), Second Language Teacher Education; International Perspectives. New Jersey, Lawrence Erlbaum Associates,Publishers.p.53.72.Jones, M. 2002. Qualified to Become Good Teachers: a case study of ten newly qualified teachers during their year of indication. In Journal of In-Service Education vol. 28 (3) p.509-526.Kearns, H. 2001. Competence-based Early Professional Development: First Impressions of the Northern Ireland Programme, in Journal of In-Service Education, 27:1, 65-82McLaughin, C and Black-Hawkins, K. 2004. A Schools-University Research Partnership: Understanding, Models, and Complexities. In Journal In-Service Education vol 30 (2) p.265-284Richards, J.C Farrell, T.S.C. 2005. Professional Development for Language Teachers; Strategies for Teacher Learning. Cambridge University Press. CambridgeScribner, J.P, Sawyer, K, Watson, S.T, and Myers, V.L. 2007. Teacher Teams and Distributed Leadership: A Study of Group Discourse and Collaboration. In Educational Administration Quarterly vol 43 (1) p.67-100Smith, L.C. 2005. The Impact of Action Reserach on Teaacher Collaboration an Professional Growth. In D.J. Tedick (ed), Second Language Teacher Education; International Perspectives. New Jersey, Lawrence Erlbaum Associates, Publishers.p.199-214.Spencer,P. 2011. Surviving your Teacher Practice. Open university Press. Berkshire.Stotsky, Sandra. 2006. Who Should Be Accountable for What Beginning Teachers Need to Know? In Journal of Teacher Education, Vol. 57, No. 3, May/June 2006 p.256-268Varghese, M and Wilberschied, L. 2002. Recosidering the Novice/Expert Dichotomy in the K-12 Mentor-Mentee Relationship. In Journal of In-Service Education, vol.28 (1) p.23-34.Williams, E Johnson, M. 2006. Politics and Principals: Beginning Black Teachers perceptions of Relationships with Administrators in 21st-Century Schools. In Improving School vol.9 Number 3 p.187-199

National development in the developing countries in general , focused on economic development through economic growth efforts . Economic growth is closely related to the increased production of goods and services , as measured among others by the Gross Domestic Product ( GDP ) at the national level and the Gross Domestic Product (GDP ) at the local level either provincial , district and city.In economic development , local government and responsible role in improving the standard of living and welfare. Regional economic development is a process in which local governments and communities to manage resources that exist and form a partnership with the private sector to create new jobs and stimulate the development of economic activities in the region.Keyword :gross domestic product (GDP)

This study aims to assess the potential, opportunities, and challenge of trade between Indonesia and countries in the middle east. It is qualitative research by using descriptive method. The data is used mainly secondary data, it drawn from relevant institutions, among others: industry and trade, chamber of commerce, the Central Bureau of Statistics, and of the documents related. This study found a variety of potentials, opportunities, and challenges of trade between Indonesia and countries in the middle east, namely: 1) the potential, among other things: the products produced in Indonesia tend to be different from the product produced in the countries middle east region countries, economic growth in the countries of the Middle east are relatively stable. Indonesia has export commodity that was diverse, the competitiveness of Indonesian products is quite high, and the growth of foreign capital in the countries of the Middle East are likely to increase. 2) opportunities, among others: change in economic policy-oriented market economy, relations bilateral diplomacy between Indonesia and countries in middle east has been good, the equation beliefs, it discourse will do the trade in free trade Indonesia between Morocco and Turkey. 3) challenges, among others: Long distance, tariffs are high, less stable political climate, limited support of the financial institutions sector, unavailability of halal certification bodies are gaining international legitimacy. ; Penelitian ini bertujuan untuk mengkaji potensi, peluang, dan tantagan perdagangan antara Indonesia dengan negara-negara di kawasan timur tengah. Penelitian ini adalah penelitian kualitatif dengan menggunakan metode deskriptif. Data yang digunkan adalah data sekunder yang diambil dari lembaga-lembaga terkait, antara lain: Disperindag, Kadin, Badan Pusat Statistik, dan dari dokumen-dokumen yang terkait lainnya. Pada penelitian ini ditemukan berbagai potensi, peluang, dan tantangan perdagangan antara Indonesia dengan Negara-negara di kawasan timur tengah, yaitu: 1) potensi, antara lain: produk-produk yang dihasilkan di Indonesia cenderung berbeda dengan produk yang dihasilkan di negara-negara kawasan timur tengah, Pertumbuhan ekonomi di negara-negara timur tengah relatif stabil. Indonesia memilikin komoditi ekspor yang cukup beragam, daya saing produk Indonesia cukup tinggi, dan pertumbuhan modal asing di negara-negara timur tengah cenderung meningkat. 2) peluang, antara lain: Adanya perubahan kebijakan ekonomi di yang berorientasi pada ekonomi pasar, hubungan diplomasi bilateral antara Indonesia dengan negara-negara di timur tengah telah terjalin dengan baik, persamaan keyakinan, adanya wacana akan dilakukannya perdangan perdagangan bebas antara Indonesia dengan Maroko dan Turki. 3) tantangan, antara lain: Jarak yang panjang, tarif bea masuk yang tinggi, iklim politik yang kurang stabil, terbtasnya dukungan dari sektor lembaga keuangan, belum tersedianya lembaga sertifikasi halal yang mendapatkan legitimasi secara internasional.

This study analyze perceptions of beneficiaries to direct cash assistance program in Alo'o and Ogolugus village in Ampibabo District in Parigi Moutong Regency. In addition, goal of this research is to acknowledge the implementation of fund utilization in direct cash assistance programs that have been distributed to the target households in those village. This methodology apply tabulation of frequency distribution technique. This study found that there are fourthy nine respondents claim that the program has positive impact on them. It means that the program can help the poor income level families. Also, the study found that this program had been implemented based on the government's initiative. However, there are still many poor families have not have the positive impact of this program. In other words, there is an existing invalid data related to poor families so that other poor families could not obtain the benefit of the program.

Abstract. Government Policy on Zakat and Tax in Indonesia. New Order Government tends to consider as zakat and tax liabilities are different. There is an exciting development in the era of reform with the passage of Act No. 38 of 1999 on the Management of Zakat and converted into Act 23 of 2011. It seems that the government has to have the desire to accommodate the charity as potential aspects to reduce taxes. Moreover, the idea of integrating the zakat and taxes in one more incentive system sounded. If this is true, the government may implement two points of maqâshid al-syarî'ah, namely hifzh al-dîn and hifzh al-mâl. Pemerintahan Orde Baru cenderung mempertimbangkan zakat dan pajak sebagai kewajiban yang berbeda. Ada perkembangan menarik di era reformasi dengan disahkannya Undang-Undang No. 38 Tahun 1999 tentang Pengelolaan Zakat dan diubah menjadi UndangUndang No.23 tahun 2011. Nampaknya pemerintah telah memiliki keinginan untuk mengakomodasi zakat sebagai aspek potensial untuk mengurangi pajak. Selain itu, gagasan untuk mengintegrasikan zakat dan pajak dalam satu sistem semakin gencar didengungkan. Jika hal ini terwujud, pemerintah dapat mengimplementasikan dua poin dari maqâshid al-syarî'ah, yaitu hifzh al-dîn dan hifzh al-mâl.

Pembahasan Politik Lokal Dalam Social Capital" maka yang muncul dalam benak kita masing-masing adalah kesulitan untuk mewujudkannya dalam praktek-praktek kegiatan politik. Hal ini terutama disebabkan oleh adanya kontradiksi antara orientasi dan paradigma dalam kehidupan politik di satu pihak, dan di pihak lain nilai-nilai social capital yang tumbuh dan berkembang dalam pergaulan hidup masyarakat setempat. Adanya dua kondisi yang bertentangan tersebut bagaikan "fatamurgana" – antara harapan dan kenyataan. Disatu sisi harapan kita agar politik lokal berlangsung berdasarkan nilai-nilai kebersamaan dan kekeluargaan, tanpa adanya kekerasan dan atau pemborontakan (konflik). Akan tetapi pada sisi yang lain ternyata praktek politik mulai dari pusat hingga di daerah-daerah telah berlangsung sejak dahulu hingga sekarang ini lebih berorientasi pada "kepentingan" yang bernuansa "material dan kekuasaan (kepentingan sesaat)". Indikator-indikator itulah yang pada prinsipnya menjadi penghalang untuk mewujudkan politik lokal dalam modal social.Kata Kunci : Politik Lokal dan Social Capital

The contribution of local revenue (PAD) to regional income during the 2012-2016 period on average was 37.99% per annum and for 2012 the contribution of local revenue to regional income was 37.02%. This is due to the fact that the receipt of original regional income from third party contributions is very large. On average during the period of 2012-2016 the ability of local tax is relatively low if linked to the Gross Regional Domestic Product. While the power of regional retribution if associated with Gross Regional Domestic Product is also still relatively low, but has increased from year to year. This shows that management management in receiving regional retribution has increased. On average during the 2012-2016 period the realization of local tax revenues reached 103.63% per year (very effective) from the target of local tax revenue. In addition, the realization of regional retribution revenue reaches 103.20% per year (very effective) from the target of receiving regional retribution. Whereas the realization of BUMD profit income only reached 131.01% per year (very effective) from the target of BUMD profit income and the realization of other revenue from legitimate PAD only reached 109.36% per annum (very effective). On average, the economic growth rate of Jambi Province is 5.18% per year, it is expected that the increase in local tax revenue elasticity will increase by 8.90% per year. elasticity of the increase in regional retribution receipts is 12.91% per year. The dependency ratio of Jambi Province in the period of 2012-2016 was an average of 31.69 percent per year. Jambi province's regional autonomy ratio in the 2012-2016 period is an average of 12 percent per year with instructive conditions means it is very dependent on the central government

This writing is designed to investigate prospects and challenges facing Syariah Obligation (sukuk) in Indonesia. In this study, we found Syariah obligation (sukuk) development have good prospect. There are factors supporting Syariah obligation (sukuk) in Indonesia, some of which are significant population, government support, and domestic economic stability over percent per year, flow of fresh fund by Middle East, and making complete regulatory framework, as well as the rise of global Syariah market. Notwithstanding sukuk potential, some challenges are exist, for examples, drawback of regulation, uncertainty of taxation, most of Syariah financial products are "debt-based†or "debt-likelyâ€, less investor understanding of Syariah obligation instrument, and not quite conducive investment climate and complicated bureaucracy. ; Tulisan ini bertujuan untuk mengkaji prospek dan tantangan obligasi syariah (sukuk) di Indonesia. Pada penelitian ini, ditemukan bahwa prospek pengembangan obligasi syariah (sukuk) di Indonesia cukup baik. Terdapat beberapa faktor yang mendukung keberadaan obligasi syariah (sukuk) di Indonesia, antara lain: jumlah penduduk yang banyak, dukungan dari pemerintah, Stabilitas perekonomian dalam negeri, di atas persen pertahun, mengalirnya dana segar dari timur tengah, dan regulatory farmework yang cukup memadai, serta bangkitnya pasar global syariah. Meskipun potensi sukuk cukup baik, tetapi tetap saja memiliki sejumlah tantangan, antara lain: adanya kelemahan dari aspek regulasi, ketidakpastian dari segi perpajakan, kebanyakan produk keuangan syariah bersifat†debt-basedâ€atau "debt-likely, kurangnya pemahaman oleh investor terhadap instrumen obligasi syariah, dan iklim investasi yang kurang kodusif serta birokrasi yang berbeli-belit.

Teachers play an important role in a learning process. Thus they are the main factor in determining a quality of human resource in which through the qualified human resource, Indonesia has a competitive capability. he government implements a program of teachers certification and expect to be able to improve their performance thus their main role in the sequence of learning can be achieved. The problem statement of this research is how teachers' performance after certification is. This research aims to give information on how teachers' performance after certification is towards an improvement of their performance quality. It applies qualitative approach while its data are both secondary and primary data. The data are obtained through literature study, observation, interview and focus group discussion. The research is conducted at all levels of formal education in District of Gorontalo in three months during the research period. Research finding shows that teachers' performance after certification is good compared to the performance before certification. Regarding improvement of teachers' performance quality, the government is expected to provide the teachers with information and technology mastery through continuous training or workshop activity.

The aim of this research is limited to several factors that might cause "the tragedy of the commons" between a principal and a Kepala Sekolah. These factors are 1) cultural background, 2) differences in leadership models, and 3) differences in organizational behaviour. The research was conducted using a qualitative method with a single case study research design. The research was undertaken in one location, Sekolah Nusa Alam in Lombok. Data research techniques and procedures were unobstructed observation, semi-structured interviews, and data-checking processes. Interviews were conducted with six people using the purposive sampling method. The data analysis procedure was carried out by collecting the data, reducing the data, presenting the data, and concluding the data. The research showed that the cultural background, leadership model and organizational behaviour could trigger the 'tragedy of the commons' between the principal and Kepala Sekolah in Sekolah Nusa Alam. It is concluded that this happens because there is no or no misunderstanding in terms of communication, the application of leadership models and different organizational behaviours that lead to the misunderstanding in the collaboration between the two that trigger "the tragedy of the commons".

This study describes servant leadership in improving teacher performance and building student character at SMPN 7 Mataram. The research approach used is qualitative with the case study method. Interview techniques, observation, and documentation studies were used for data collection. Checking the validity of the data is done by testing credibility, transferability, dependability, and confirmability. The study results show that the servant leadership of school principals can improve teacher performance, especially in discipline, with several efforts, namely supervising, providing motivation and increasing specialisation, activating school MGMP activities, and holding workshops.

This study aimed to determine how to plan to implement school operational assistance in the school SMPN SATAP, Praya Barat District, Indonesia. This research uses a qualitative descriptive, evaluative method with a case study technique. Data collection techniques used interviews, observation, interviews, documentation and assessment scale sheets for school principals, treasurers, committees and teachers. The study results found that the budget planning complies with the BOS technical guidance financing standards contained in the School Budget Work Plan (RKAS). The school operational assistance fund is implemented by planning, budgeting, monitoring, and accountability.