Korea’s official development aid to MENA region countries

The aim of this study is to increase the effectiveness of Korean aid provision for countries in the Middle East and North Africa (MENA) region, which are important ODA recipient countries from a Korean perspective, but have not been studied extensively in Korea. Although there are twenty countries in the MENA region, in this study five countries, Egypt, Algeria, Libya, Iran and Iraq, which are considered important from a Korean perspective, are targeted. The analysis includes an examination of the regional characteristics and the long-term development plans of these five countries, and the size and contents of aid projects provided by Korea to these countries. It is expected that as a result of this analysis Korea will be able to carry out aid projects involving these countries more effectively in the future.

Income inequality, regional characteristics and household’s conspicuous consumption: An empirical study in developing market

This study aims to analyze the effect of income inequality and regional characteristics such as ethnicity and religion on conspicuous consumption for visible and invisible good types of households in the Indonesian regions by dividing regions into regions with low and high-income inequality levels based on the value median Gini index in Indonesia. The data set deployed in this study were pooled data collected from households provided by the Indonesian Central Bureau of Statistics 2017 and 2018. Employing the OLS method, we find that 1) income inequality has a negative effect on visible goods, and positive effect on invisible goods, 2) ethnicity and religion give an effect on visible and invisible goods. The government should pay attention to the phenomena of conspicuous consumption because numerous problems will likely arise if this conspicuous consumption is ignored. High conspicuous consumption would tend to lead to a materialistic lifestyle causing a higher inequality. In addition, the crime rate could equally increase given the high risk of conspicuous consumption in attracting others’ attention to individuals’ wealth.

Development of higher education in the regions of Russia: pedagogical staff number

This research aimed to assess the indicators that characterize the number of teaching staff at universities and other higher education institutions (HEIs) in the regions of Russia. These indicators were: (1) the number of teachers per thousand working-age residents of each of the regions, (2) the average number of teachers per HEI in the region, (3) the proportion of teachers who have a Doctor of Science (DSc) and a Doctor of Philosophy (PhD) degree in the number of teachers working in HEIs in the region, and (4) the number of students per teacher working in HEIs. We used official statistical information of 82 regions of Russia. We found that, on average, there are slightly more than two teachers working in HIEs per thousand working-age residents. The average number of teachers per HIE in Russia is 158. In universities, the average number of students per teacher is more than 20. The proposed methodological approach and the obtained results are a scientific novelty, since the assessment of regional characteristics of the number of teaching staff in the regions of Russia has not been carried out before.

PERAN DAYAH DALAM MEMBENTUK KARAKTER ANAK DALAM MASYARAKAT ACEH

The concept of character education becomes an offer to answer the phenomenon of immoral. Thus, the development of the concept of character education in accordance with regional characteristics is important to research. Dayah as the oldest Islamic educational institution in Aceh and with stories of success has proven successful in educated children's character. This study aims to find patterns of character formation for children in the Bustanul Ridha dayah, East Aceh Regency. This type of research is qualitative and used the phenomenological approach. The data collection techniques used interviews, observation and documentation. The results showed that the pattern of children's character formation used a comprehensive approach which was carried out through intracurricular and extracurricular learning. The strategy of character building puts forward the stages of moral (spiritual) inspiration compared to the stages of moral knowledge and moral feelings, and moral action in the concept of character education for children in the dayah. Keywords: : Character Education, Aceh Dayah, Islamic Education Institute Abstrak: Konsep pendidikan karakter lahir dan menjadi tawaran guna menjawab fonomena perilaku demoralisasi. Sehingga, pengembangan konsep pendidikan karakter yang sesuai dengan karakteristik kedaerahan menjadi penting untuk diteliti. Dayah sebagai sebuah lembaga pendidikan Islam tertua di Aceh dan secara stories of success telah membuktikan pembentukan karakter bagi anak-anak. Jadi, penelitian ini bertujuan untuk menemukan pola pembentukan karakter bagi anak di dayah Bustanul Ridha Kabupaten Aceh Timur. Jenis penelitian ini adalah kualitatif dengan menggunakan pendekatan fenomenologi. Wawancara, observasi dan dokumentasi menjadi metode dalam pengumpulan data. Hasil penelitian menunjukkan bahwa pola pembentukan karakter anak menggunakan pendekatan komprehensif yang dilakukan melalui pembelajaran intrakurikuler dan ekstrakurikuler. Strategi pembentukan karakter mengedepankan tahapan penjiwaan moral (spiritual) dibandingkan tahapan pengetahuan moral, tindakan dan perasaan moral dalam konsep pendidikan karakter bagi anak di dayah. Kata Kunci : Pendidikan Karakter, Dayah Aceh, Lembaga Pendidikan Islam

Financial Performance and Human Development with Control of Regional Characteristics

Regional autonomy is a policy given by the central government to local governments. The granting of this right to autonomy will encourage the acceleration of economic development in the community. Local governments begin to regulate all affairs in their regions independently so that they will be faster in overcoming all existing problems, including problems of community welfare. The implementation of regional autonomy also gives full rights to regional governments, including in financial management in the regions. Effective, efficient, transparent and responsible financial management is an important basis for improving the community's welfare. Of course, increasing the financial performance of local governments will also increase the human development index. The performance of the local government needs to be assessed as a form of our supervision to the government. This government performance assessment can be measured through the ratio of regional independence, effectiveness and efficiency. In addition, proper management of existing resources in the area will be able to improve the welfare of the community. The purpose of this study is to empirically test the ratio of independence, effectiveness, efficiency to the human development index by controlling regional characteristics in the form of capital expenditures, operational expenditures, government size, regional original income, and population. The amount of data in this study were 29 districts and 6 cities in Central Java during 2015-2019. The results of this study state that the independence ratio, effectiveness ratio, and efficiency ratio can have a significant effect on the human development index. In addition, the control variables for regional characteristics in the form of capital expenditures, operational expenditures, government size, and population are able to influence the human development index. Meanwhile, local revenue has no effect on the human development index.

Justification of the need to reform the labor market in the agro-industrial complex of the region

The purpose of this study was to develop and justify proposals for updating the processes of labor market regulation in the context of modern conditions. It has been proved that the modern labor market needs flexible government regulation. In addition, in the process of labor market regulating, it is necessary to consider the characteristics of a particular region, that is, to take into account the regional characteristics of the labor market. In the study of the labor market, special emphasis is placed on the trends in the development of the labor market in the agro-industrial complex, the primary range of problems that hinder the development of competition among the subjects of the labor market in the agro-industrial complex is outlined. The significance is that the approaches to labor market segmentation considered in this research study provide a comprehensive solution for its development under modern conditions.

Evaluasi Pelaksanaan Pengawasan Berbasis Wilayah Di KPP Pratama Batu

Regional-based supervision is one of the strategies of the Directorate General of Taxes as the Indonesian tax authority to support the achievement of the national development priority agenda, optimal state revenues. The main objective of implementing regional-based supervision is to optimize state revenues and expand the tax base through increasing tax compliance and increasing tax potential. This study aims to find out how the implementation of regional-based supervision, the results of regional-based supervision, and the suitability of the results with the implementation objectives that have been mentioned as well as the constraints of region-based supervision in KPP Pratama Batu. Data was collected through interviews with account representatives of the KPP Pratama Batu and documentation. Furthermore, the research was conducted by combining qualitative methods and simple quantitative methods. The results showed that the regional-based supervision activities at KPP Pratama Batu were in accordance with the regulations although there were still some procedures that had not been fully implemented. Regional-based supervision is able to realize an increase in the formal compliance of corporate taxpayers in the form of reporting compliance, action compliance and increased revenue. However, regional-based supervision has not shown satisfactory results in terms of payment compliance, individual taxpayer reporting compliance, material compliance, tax potential exploration, and tax base. Furthermore, there are three obstacles in the implementation of regional-based supervision: differences in regional characteristics, challenges in the extensification of regional-based supervision and discrepancies in taxpayer data. Keywords : Compliance, Tax Base, Tax Revenue, Regional-based Supervision.. Abstrak Pengawasan berbasis wilayah merupakan salah satu strategi Direktorat Jenderal Pajak sebagai otoritas pajak Indonesia untuk mendukung pencapaian agenda prioritas pembangunan nasional yaitu penerimaan negara yang optimal. Tujuan utama penerapan pengawasan berbasis wilayah adalah mengoptimalkan penerimaan negara serta memperluas basis pajak melalui peningkatan kepatuhan kewajiban perpajakan dan peningkatan penggalian potensi pajak. Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan pengawasan berbasis wilayah, hasil pengawasan berbasis wilayah, dan kesesuaian hasil dengan tujuan penerapan yang telah disebutkan serta kendala pengawasan berbasis wilayah di KPP Pratama Batu. Pengumpulan data dilakukan melalui wawancara dengan account representatives KPP Pratama Batu dan dokumentasi. Selanjutnya, penelitian dilakukan dengan mengombinasikan metode kualitatif dan metode kuantitatif sederhana. Hasil penelitian menunjukkan bahwa kegiatan pengawasan berbasis wilayah di KPP Pratama Batu telah sesuai dengan regulasi meskipun masih terdapat beberapa prosedur yang belum dapat dilaksanakan sepenuhnya. Pengawasan berbasis wilayah mampu mewujudkan peningkatan kepatuhan formal wajib pajak badan berupa kepatuhan pelaporan, kepatuhan perbuatan dan peningkatan penerimaan. Akan tetapi, pengawasan berbasis wilayah belum menunjukkan hasil yang memuaskan pada sisi kepatuhan pembayaran, kepatuhan pelaporan wajib pajak orang pribadi, kepatuhan material, penggalian potensi, dan basis pajak. Lebih lanjut, terdapat tiga kendala dalam pelaksanaan pengawasan berbasis wilayah yaitu perbedaan karakteristik wilayah, tantangan dalam ekstensifikasi pengawasan berbasis wilayah, serta ketidaksesuaian data wajib pajak. Kata Kunci : Basis Pajak, Kepatuhan, Penerimaan Pajak, Pengawasan Berbasis Wilayah.