Suchergebnisse

Based on the gubernatorial elections of Bangka Belitung Islands Province in 2007,2012, and 2017 that it has some primordial aspects played a role running local democratic mechanism. Due to the aspects it is important to track people choice trend which is related to primordial sentiment concideration in choosing their political interests. This paper also discussed about voters responses in determining their political interests based on primordial sentiment aspects in gubernatorial election 2017. This research used public opinion survey where the respondents was selected randomly with multistage random sampling procedure. Data was analyzed using statistic descriptive analysis method by showing frequency graphic to explain localized sentimental dynamics in Bangka Belitung. The research showed that the primordial sentiment trend has still become concideration and it is around 65,5% of voters in Bangka Belitung choosed by concidering the primordial sentiment. The comparison between voters in Bangka and in Belitung can be concluded that voters in Belitung are more sentiment in concidering their political candidates which tend to vote local man than voters in Bangka. Keywords: Election, Primordial

This paper a study political education to meet presidential elections and vice president of the republic of Indonesia of 2019 in fatsun democracy Pancasila and a deliberative.The results show that in fatsun democracy Pancasila and a deliberative, found the practical discursus, formation public opinion and political aspirations the community, and sovereignty the populace as procedural as the owner of and holder sovereignty highest dealt with in constitutional in Indonesia and can control government decisions that was formed through elections.Political education is a means of to understand rights and obligations and the responsibilities of a citizen in our nation and state, besides the responsibility of presidents and vice president of the republic of Indonesia was elected to carry power as the mandate. The responsibility of in education politics it is it is an obligation of a political party, KPU-Bawaslu, and all elements of the community with the aim of an increase in the understanding of the related the vision mission presidential candidates and a vice president been attained by Indonesia in discursus the public which had bought in accordance with idee and aim of the Indonesia state that is to date it has not yet been attained.

Audit opinion is an important information required by financial information users. This opinion could influence the decision made by the investors and other stakeholders. The research on the factors affecting audit opinion is still limited in public organization, especially in Central Government. Therefore, this study try to investigate the factors affecting the audit opinion in Indonesia Central Government. The study use the agency theory to explain what factor affecting the going concern audit opinion. By using 92 Ministry and Institutions in Central Government, data of 2012 financial report, and logistic regression. We find that prior audit opinion and audit lag as factors affecting the going concern audit opinion. In addition, these variables influence the audit opinion positively. However, the education background of leader and institutions size do not affect the going concern audit opinion. This research give the contribution to the practical and theoretical. Further, this research also after give some avenues for future research. Keywords: Institutions Size, Prior Audit Opinion, Education Background of Leader, Audit Lag, and Going Concern Audit Opinion

It is mandatory for public companies to issue financial reports that have been audited by external auditors to be presented to the public as evidence and accountability regarding the company's performance during the year. This study aims to find out whether elements of pentagon fraud – that is, pressure, opportunity, rationalisation, competence, and arrogance – which are then developed into nine variables – financial stability, financial targets, external pressures, ineffective supervision, change of external auditors, change of directors, auditor opinion, frequency of CEO photo appearance, and politician CEO – significantly influenced the incidence of fraudulent financial statements in the banking and financial sector companies listed on the Indonesia Stock Exchange (IDX) for the year 2014–16. This is a quantitative study that uses secondary data derived from the website www.idx.co.id. The results of the data analysis show that financial stability and the frequency of the appearance of CEO photos in the financial statements significantly influence the incidence of fraudulent financial reporting.

Abstract The idea of democracy dates back to ancient Greece in the 4th century BC, the City State implemented a Democracy system that involved the community in making political decisions, where the area of the city was actually small and the population was entitled to vote for approximately 300 thousand people. Montesquieu set up a system that can guarantee the political rights of the people (trias politica), which is a system of separation of powers within the state into legislative, executive and judicial powers, each held by a different person.Democracy as a system has been used as an alternative in various social and state activities in several countries. There are two reasons for choosing democracy as a social and state system.First, almost all countries in the world have made democracy a fundamental principle. Secondly, democracy as a principle of state has essentially provided direction for the role of the community to organize the State as its highest organization. Therefore, true knowledge and understanding of citizens is needed about democracy.Carrying out democracy means straightening the intention to uphold the rights of others in opinion and accepting a different opinion or view in public requires common sense, because only by activating common sense can the potential to arrive at a substantial democracy will be realized.A democracy can be said to fail if it experiences a deadlock or stagnation in the process. Maintaining or caring for democracy in a country is not easy. There are a number of things that need to be considered so that the political order of a country's democracy remains on track, namely in accordance with the rule of law and the constitution and democratic values.