Suchergebnisse

Government Internal Auditor Apparatus (GIAA), as a professional organization of government internal auditors, consists of Indonesia's National Government Internal Auditor (BPKP) and Inspectorate on the level of local government and has a very important role in creating clean, fair, transparent, and accountable governance. Nevertheless, in running its responsibilities and functions, GIAA often faces audit conflicts that lead to a dilemma situation. The audit conflict will become an ethical dilemma when GIAA faces ethical and unethical choices that determine an auditor's decision-making (Windsor et al., 1995). GIAA as a professional organization is required to be able to make appropriate conclusion from the audit findings based on the applicable code of ethics in the constitution and profession. Ethical decision is a publicly acceptable conclusion, both legally and morally ( Jones, 1991; Trevino, 1986). Several previous studies suggest that there are significant individual and situational factors that influence a person in making decisions ethically (Trevino, 1986). The individual factor that influences one's determination in facing ethical dilemmas is spiritual and ethical orientation, whereas the situational factor that supports in ethical decision-making is personal ethical judgment. Based on the aforementioned explanation, this study aims to examine the effect of ethical orientation on ethical decision, either directly or through ethical judgement at GIAA of Financial and Development Supervisory Board (BPKP) and Inspectorate East Java Local Government. Test results show that ethical orientation has a significant positive effect on ethical decision; ethical orientation has a significant positive effect on ethical judgment; ethical judgment has a significant positive effect on ethical decision; and ethical judgment mediates the relationship between ethical orientation and ethical decision.

The main objective of WTO Law is to accommodate individual's right in order to obtain better benefit of international trade. However, when a government violates WTO Law, it is therefore causing deprivation of individual right itself. Direct effect seems to be a feasible doctrine to provide a judicial protection for individual, in order to rebalance the right that is violated. Nevertheless, this doctrine is intractable to imply. This article discuss the polemic of giving direct effect of WTO Law and DSB Decision to domestic law to provide judicial protection for individual who becomes victim of WTO violation conducted by government

Consumer dispute can be resolved by litigation and non-litigation based on agreement of the parties. Presence of the Consumer Dispute Resolution Agency (BPSK) considered as a new hope for parties because thats's give an option to resolve consumer dispute, through BPSK it is expected that dispute can be resolved in a simple, fast, and low-cost manner. However, in fact the verdict issued by BPSK has the disadvantage of not having specificity, it caused by the article 54 point 3 of Consumer Protection Law mention that the BPSK decision is final and binding but can still be submitted for objection, even cancellation, then the absence of executorial power on the BPSK decision causes this BPSK decision to have no merit. ; Consumer dispute can be resolved by litigation and non-litigation based on agreement of the parties. Presence of the Consumer Dispute Resolution Agency (BPSK) considered as a new hope for parties because thats's give an option to resolve consumer dispute, through BPSK it is expected that dispute can be resolved in a simple, fast, and low-cost manner. However, in fact the verdict issued by BPSK has the disadvantage of not having specificity, it caused by the article 54 point 3 of Consumer Protection Law mention that the BPSK decision is final and binding but can still be submitted for objection, even cancellation, then the absence of executorial power on the BPSK decision causes this BPSK decision to have no merit.

AbstractPolitical life concerns all those varieties of activity that influence significantly the kind of authoritative policy adapted for society and the way it is put into practice. We are said to the participating in political life when our activity relates in some way to the making and execution of policy for a society.Political decision making is one of the most important research domains in political psychology and rational choice theory is the most commonly use theoretical frame work to explain decision making processes.Basic assumptions (normative) rational choice theory are that individuals and choose action that are optimally related to their beliefs and values. Moreover, political decision making in particular voting is only weakly related to actual self interest.Democracy a system of government by the whole population or all the eligible members of a state, typically through elected representative, control of an organization or group by the majority of its members. If politic is perceived as consisting of those collectivized decisions. Naturally, while all the decisions of political nature are collectivized decisions are political.While a social demoracy and the reason that makes it entirely different from a socialist democracry from a policy enforced by a socialist state upon a society. Social democracy descend from the top down. While socialist democracy is above all away of governing.

Decisions are one of the things that are of interest in an organization. Decisions are made with accurate consideration to produce the right solution and in accordance with what is needed. In decision making it is influenced by several aspects such as, influencing decisions to make decisions accurately. Decisions are the conclusions of those who are reached after a judgment, and decisions are seen as a process that consists of unity of interrelated activities. Information technology can help an organization or company to produce a decision. As an example of a case in the election of an organization chair, it can be done with E-Voting. E-voting which is a method of collecting and calculating votes using electronic devices, the organization can determine the chairman of the organization. With a decision support system method that is able to provide ability to solve problems. This research helps one organization, the youth organization, to elect the chairperson of the organization. This web-based e-Voting is designed simply to make it easier for users to use it for voting and counting the results of the vote.

The research was conducted aims to determine : (1) The relationship between consumer perceptions with decision making of local fruit purchase, (2) The relationship between consumer preferences with decision making of local fruit purchase, (3) Sub variable between consumer perceptions and preferences most closely related with decision making of local fruit purchase. The research was conducted in April to May 2015 , using descriptive survey on consumers who are buying local fruit Harjamukti Market, Pagi Market, and Kanoman Market, by using a questionnaire or a questionnaire as a tool to find out information from respondents.The results showed that : (1) There is a real positive relationship between consumer perceptions with decision making of local fruit purchase ; (2) There is a real positive relationship between consumer preferences with decision making of local fruit purchase, and (3) Sub variable between perception and consumer preferences are closely related with decision making of local fruit is the sub variable quality.Keywords : Perceptions, Preferences, Decision Making and Local Fruits .

Human beings as individuals and social beings are constantly faced with various problems or issues that they encounter in almost every side of life. Precise decision making is required to overcome these problems so that all of the alternative solutions can be achieved optimally. One's position in an organization or institution has often been distracted by some polices and decision, and therefore, he or she has to consider solutions while keeping the organization runs well. This is so because in every organization whether big and small, the changing of situation such as personnel shift has often raised conflict and misunderstanding. These problems must be avoided or clarified. Policy and decision making in substantive Islamic education is not too much different from the common theories of policy and decision-making. However, the policy and decision-making in Islamic education is more focused on the principles outlined in the Quran and the Hadith of the Prophet (Peace be upon him). Copyright © 2013 by Al-Ta'lim All right reservedDOI: 10.15548/jt.v20i2.34

The execution of the State Administrative Court Decision which has permanent legal force (inkracht van Gewijsde) in the era of autonomy is as wide as possible, and begins with the breakdown of the paradigm of regional autonomy in the 1945 Constitution of the Republic of Indonesia. Article 18, Article 18A and Article 18B, the implementation of regional government is based on the principles that become the normative basis. State Administrative Court decisions that cannot be executed have caused pessimism and apathy in society. The problem is that there is no executive power in the Law Number 5 of 1986 concerning the Regulation of State Administration. This condition is an alarming fact that the existence of a State Administrative Court Decision has not been able to bring justice to the public in the administrative sphere of government. The principle of the existence of a State Administrative Court Decision, to place judicial control in the implementation of good governance becomes biased in the Indonesian constitutional system.

The study's aim was to examine the intervening effect of constituent trust on therelationship between political product, promotion, and candidate image and selectiondecision of The Major and Deputy Major in Pariaman City. The research populationis all constituents who used voting rights in the Period of 2013, and the number ofsample was 100 constituents by using quota sampling. In order to test hypotheses,this study performs mutiple, simple and hierarchical regression analyses. The resultsof study displayed that a) Political promotion and candidate image significantlyinfluence selection decision of The Major and Deputy Major, while political productdid not effect selection decision of The Major and Deputy Major. b) Politicalpromotion and candidate image significantly constituent trust, while political productdid not affect constituent trust. c) Constituent trust found to have significantlyinfluence on selection decision of The Major and Deputy Major. d) Constituent trustplays as intervening variable on the relationship between political promotion,candidate image and selection decision of The Major and Deputy Major. Theresearch findings provide practical contribution especially for candidates to considerconstituents trust and enhancing both politicical promotion and candidate image.Keywords: Political Product, Political promotion, Image, Trust, and BuyingDecision

This study uses bank loan data to examine the effect of (political tie) between the company and the government to on the assessment of companies financial leverage and profitability in the bank lending decisions in Indonesia. The numbers of samples are 1465 observations. This study uses moderated regression analysis (MRA). The study finds that a political tie affect corporate profitability assessment in bank lending decisions. Firms with lower profitability receive larger bank loan because their political tie (rent-seeking hypothesis). However, this study inds that a political tie does not affect the assessment of financial leverage in bank's lending decisions. This finding also supports Faccio (2010), Fisman (2001), and Backman (2001). Indonesia condition which has a weak institutional regulation and high information asymmetry is beneficial for companies that have a political tie. This leads to more trusted political tie as an indicator of the profitability.

The rise of corruption cases that occur in Indonesia today, if we see corruption cases in Indonesia every year is always increasing, not decreasing, this causes people to feel angry with corruptors. The percentage and network of corruption Angelina Sondakh of the Supreme Court Judge's Decision No. 1616k / Pis.Sus / 2013 is quite interesting to examine especially if we can see who the dominant actors are in this case, both from the planning process, the bidding process, the bid evaluation process, and implementation and evaluation. This study uses a descriptive qualitative approach which illustrates the phenomenon of Angelina sondakh corruption case in the Supreme Court's Decision No. 1616 K / Pid.Sus / 2013. Descriptive analysis in this study uses the Nvivo 12 Plus software. Data from this study were sourced from the Supreme Court Decision No. 1616 K / Pid.Sus / 2013 and previous research relating to the Corruption of Angelina Sondakh. The results of this discussion The conclusions that the author can take from the presentation of the analysis above are based on the decision of the Supreme Court No. 1616 K / Pid.Sus / 2013 analyzed with Nvivo 12 Plus in general from the four processes above can be seen Corporate 9.05%, Government 7.62%, Political Parties 0.32% and Political Consultants 0%. Keyword: Corruption; Bribery; Network

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.

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.

One of the characteristics of Indonesian democracy is a mechanism in decision-making through a forum of discussion. The village, that stands as the lowest unit of the governance system, is also required to hold the meeting called Musyawarah Desa (village meeting). The meeting is organized following the standard and provisions in the Regulation of Minister of Village and Transmigration Affairs No. 2 of 2015 on the Procedures and Mechanism in Decision-Making in Village Meeting (Pedoman Tata Tertib dan Mekanis-me Pengambilan Keputusan Musyawarah Desa). This writing is based on the information on the capability of the village government in organizing the effective village meeting. The effectiveness of village meeting can be indicated by the elements of society that are involved in the meeting, the preparation of the meeting, procedures of organizing the village meeting and the mechanism of the meeting, which are all mentioned in the Regulation of Minister of Village and Transmigration Affairs No. 2 of 2015 on the Procedures and Mechanism in Decision-Making in Village Meeting. This research uses qualitative methods. The result shows that the village meeting has been organized effectively, in which all aspects required in the regulation has been followed. Despite being effective, six factors obstruct the process, which the village administration have to be solved to get more quality meeting.