scholarly journals Makna Konsep Akuntabilitas dan Transparansi dari Perspektif Al-Kindi

2019 ◽  
Vol 3 (1) ◽  
pp. 55-63
Author(s):  
Armizha Rahmatika ◽  
Isnalita Isnalita

Cases of bribery involving auditors and auditees become one form of fraud that is difficult to detect. This is because of both parties are equally enjoying the benefits of the outcome of such unethical and immoral behavior. The increasing number of corruption cases, specifically bribes in the government sector from year to year in Indonesia makes the role of public sector auditors such as BPK RI questioned. In addition, some of the perpetrators of corruption are adherents of Islam, which is interesting to criticize because Islam is a religion that upholds the value of honesty and truth. This research used qualitative research method with postmodernism paradigm because the researcher wanted to study the relevance of classical Islamic philosopher, Al-Kindi’s thought with the truth value in the accountability and transparency principle. It is done as an effort to integrate the meaning of accountability and transparency principle according to accounting with truth value according to Al-Kindi’s thought to get deeper meaning which if useful for auditor in carrying out its function, in order to work in accordance with professional ethic code by upholding ethics and morality value

Author(s):  
Marsel Eliaser Liunokas

Timorese culture is patriarchal in that men are more dominant than women. As if women were not considered in traditional rituals so that an understanding was built that valued women lower than men. However, in contrast to the article to be studied, this would like to see the priority of women’s roles in traditional marriages in Belle village, South Central Timor. The role of women wiil be seen from giving awards to their parents called puah mnasi manu mnasi. This paper aims to look at the meaning of the rituals of puah mnasi maun mnasi and the role and strengths that women have in traditional marriage rituals in the village of Belle, South Central Timor. The method used for this research is a qualitative research method using interview techniques with a number of people in the Belle Villa community and literature study to strengthen this writing. Based on the data obtained this paper shows that the adat rituals of puah mnasi manu mnasi provide a value that can be learned, namely respect for women, togetherness between the two families, and brotherhood that is intertwined due to customary marital affrairs.


Author(s):  
Nur Faidati ◽  
Muhammad Khozin ◽  
Gerry Katon Mahendra

This study focuses on the efforts made by the government to make MSMEs survive and their products accessible to consumers in this pandemic era. The real problem for MSMEs in this pandemic era is rebuilding a sluggish economy due to a number of policies that require people to be at home to reduce the spread of the Covid-19. The research method used in this research is descriptive exploratory qualitative research method. This study uses a desk study and interview technique. Desk studies are carried out through secondary data tracking. Interviews were conducted with regional apparatus organizations (OPD) which handle MSMEs and MSMEs’ actor. From the research conducted, it is known that SiBakul Jogja Free Shipping is enough to be the answer to reviving the economy for MSMEs who are still struggling through the Covid-19 pandemic to get their market back, without visiting consumers or making conventional transactions.


2021 ◽  
Vol 5 (3) ◽  
pp. 1161-1168
Author(s):  
Depi Prihamdani ◽  
Andes Safarandes Asmara ◽  
Haerudin Haerudin ◽  
Harmawati Harmawati ◽  
Anggy Giri Prawiyogi

The aim of this study is to analyze the effectiveness of the role of English subject to implant and to improve students’ university behavior to be honest, do not cheat on the test, and do not corrupt on their daily life. Subject of this study is the first semester student of PGSD the academic year of 2019/2020 University of Buana Perjuangan Karawang. In order to reach the goal of this study the writer uses qualitative research method with descriptive qualitative approach. While, technique of data collecting is done by observing, field studying, interviewing and documenting. The result of this study is expected to be able to have a contribution and is useful for all related parties, especially university or college in order to build students’ behavior to be honest, do not cheat on the test and do not corrupt in their life


Author(s):  
Audrey Runtukahu ◽  
Ferdinand Kerebungu ◽  
Yoseph Santie

The problem in this study is about the perception of pinokalan village community regarding the assistance of Kota Tanpa Kumuh Program (KOTAKU) where they are concerned about the inability of the opportunity to receive this assistance and the purpose of this research is to know and describe the perception of pinokalan village community in the implementation of KOTAKU program. In this study using qualitative research method with observation and interview data collection techniques. And the results of this study show that the perception of the people of Pinokalan Village that we do not receive assistance kotaku program from the government when our environment is organized and not worth our stay because of the densely populated conditions and only a few residents of our village who get assistance in the form of home improvement, roads and drainage but it is an assistance from PNPM not from KOTAKU and the government only chooses milih residents for i kut in socialization therefore we as other pinokalan community do not know and only know from others that socialization has been implemented about KOTAKU in Pinokalan Village. In the PROGRAM KOTAKU Pinokalan village is used as a companion village when compared to other villages that get assistance from KOTAKU Pinokalan Village can be said to be more eligible to get assistance from this KOTAKU program


2021 ◽  
Vol 5 (01) ◽  
pp. 98-112
Author(s):  
Albadi ◽  
Wido Supraha ◽  
Hasbi Indra

Abstrak Metode pembelajaran tahsin Al-Quran merupakan sebuah proses belajar seseorang agar bisa membaca Al-Quran dengan baik dan benar. Dengan adanya metode tahsin Al-Quran ini maka akan selalu  lahir generasi-generasi yang mampu membaca Al-Quran dengan tartil, dan dampaknya secara langsung akan menunjang dan membantu fokus pemerintah di dalam mencapai tujuan pendidikan itu sendiri. Salah satu metode supaya pembelajaran tahsin Al-Quran itu berjalan menarik adalah dengan menggunakan pendekatan Naghom maqomat (Seni Irama baca Al-Quran). Salah satu maqomat yang menarik itu adalah irama bayati. Dari tanah Arab ke seluruh penjuru dunia, nagham telah menjadi teman setia bagi tajwid Al-Qur’an, kemudian umat Islam bisa membaca Al-Qur’an dengan versi murattal dan versi mujawwad. Walaupun muncul perbedaan pendapat tentang boleh atau tidaknya nagham dalam membaca al-Qur’an, akan tetapi perbedaan pendapat -yang sudah tua- tersebut bermuara pada sikap kehati-hatian dari ulama madzhab Maliki akan tercemarnya kemurnian Al-Qur’an. Tujuan daripada penelitian adalah untuk mengetahui pengembangan metode tahsin dengan pendekatan maqamat bayati. Metode yang digunakan adalah metode penelitian kualitatif dengan cara eksperimen. Ringkasan dari penelitian ini adalah menjabarkan tentang sebuah  metode tahsin baru yang mudah, menarik dan menyenangkan serta mudah dipelajari. Kesimpulannya adalah menghasilkan sebuah metode baru yang dapat meningkatkan daya minat orang untuk belajar tahsin Al-Quran. Abstract The method of learning tahsin Al-Quran is a learning process for someone to be able to read the Koran properly and correctly. With the existence of this method of tahsin Al-Quran, generations will always be born who are able to read the Al-Quran with tartil, and its impact will directly support and help the focus of the government in achieving its own educational goals. One method to make the learning of the Al-Quran tahsin run interesting is to use the Naghom maqomat approach (the art of reading the Al-Quran). One of the interesting maqomats is the baby rhythm. From the land of Arabia to all corners of the world, nagham has become a loyal friend to the recitation of the Al-Qur'an, then Muslims can read the Al-Qur'an in the murattal version and the mujawwad version. Even though there are differences of opinion about whether or not nagham is allowed to read the Qur'an, the difference of opinion - which is old - leads to the caution of the Maliki school of thought that the purity of the Al-Qur'an is tainted. The purpose of this research is to determine the development of the tahsin method with the maqamat bayati approach. The method used is a qualitative research method by means of experiments. The summary of this study describes a new tahsin method that is easy, interesting and fun and easy to learn. The conclusion is to produce a new method that can increase people's interest in learning tahsin Al-Quran.


Khazanah ◽  
2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Dian Pratama ◽  
◽  
Wulan Ruhiyyih Khanum ◽  

The Covid-19 pandemic has impacted all aspects of life. One of the things that has been affected is the achievement of the SDGs which has been hampered by this pandemic. The condition that has been deteriorated due to the pandemic should not be used as an excuse to achieve the SDGs, in this case the role of youth is very important to achieve SDGs, especially in the post-pandemic period. The method used in this research is a qualitative research method with a phenomenological approach. The data used are primary and secondary data that have been collected, processed, made conclusions, and then interpreted. This study aims to design a character education system for the younger generation in their role in achieving the SDGs. The results of the interpretation of data that have been collected and then processed in the research process, make a proposal for "FAST Generation". These concepts are some of the main characteristics that youth must have in their role in achieving the SDGs in the post-COVID-19 pandemic. FAST Generation is a character that must be possessed by youth in achieving the SDGs. Youth with character will make the world safer, more prosperous, and more focused, so that the achievement of the goals contained in the SDGs will be easier.


2020 ◽  
Vol 4 (2) ◽  
pp. 169-182
Author(s):  
Derselli P. Silitonga

Abstract. Domestic violence is an issue that is considered a private household problem so it cannot merely be handled by the government or the authorities. For this reason, this study aimed to describe the important role of pastoral care in dealing with domestic violence. The method used in this research was descriptive qualitative research method. Data was collected through observation, interview and literature study and analyzed in depth and described descriptively. The result was that pastoral care is an effective way to deal with the problem of domestic violence by not bringing it into the public sphere and creating peace between husband and wife.Abstrak. Kekerasan dalam rumah tangga merupakan isu yang dianggap sebagai persoalan privat rumah tangga sehingga tidak begitu saja dapat ditangani oleh pemerintah atau pihak yang berwajib. Untuk itu, penelitian ini bertujuan untuk memberikan gambaran pentingnya peran pelayanan pastoral dalam menangani masalah kekerasan dalam rumah tangga. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kualitatif. Data-data dikumpulkan melalui observasi, wawancara dan studi kepustakaan serta dianalisa secara mendalam dan diuraikan secara deskriptif. Hasilnya adalah pelayanan pastoral merupakan cara yang efektif untuk menangani masalah kekerasan dalam rumah tangga oleh karena tidak membawanya ke ranah publik dan menciptakan perdamaian di antara suami istri.


2021 ◽  
Vol 1 (2) ◽  
pp. 57-61
Author(s):  
Mariance Pansing ◽  
Hermon Maurits Karwur ◽  
Selvana T. R. Tewal

The research problem is what is the form of the community's role in preserving springs and what factors influence the community's role in preserving springs in Budo Village, Wori District, North Minahasa Regency. The research method used is qualitative research with the informants are the government, community leaders, and residents. The results of this study indicate that: The forms of the role of the people of Budo Village play a role in preserving the springs in the village, including 1) by providing motivation and direction to residents, 2) giving the advice to preserve the springs, 3) maintain cleanliness and sustainable 4) maintain survival and provide assistance funds, 5) Be active in community service activities and provide assistance as needed, 6) Take part in preserving springs and being active in site arrangement activities. Some factors encourage or influence so that the need for efforts to conserve springs in Budo Village, Wori District. The factors meant include 1) springs as village assets, 2) springs as a source of life, 3) water as necessities, 4) water is very important for the population.


Jurnal KATA ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 118
Author(s):  
Isah Cahyani ◽  
Daris Hadianto

<p>Penelitian ini bertujuan untuk mengetahui fenomena berbahasa Indonesia pada peserta didik, bagaimana pandangan rekonstruksionisme dan peran metode komunikatif dalam mengembangkan kemampuan berbahasa pada peserta didik. Metode penelitian yang penulis gunakan adalah metode penelitian kualitatif. Metode penelitian kualitatif yang bersifat deskriptif dilakukan dengan teknik. Adapun hasil dari penelitian ini, yaitu peserta didik masih kesulitan menggunakan bahasa Indonesia yang baik dan benar pada situasi formal. Hal ini tidak terlepas dari pemerolehan dan pembelajaran bahasa yang diperoleh peserta didik sebelumnya. Dengan berpijak pada teori rekonstruksionisme dan metode komunikatif, peserta didik dapat memperoleh dan menggunakan suatu bahasa dengan baik jika bahasa itu sering digunakan atau bersifat komunikatif. Hal ini mengimplikasikasikan bahwa seseorang dapat membangun kemampuan berbahasa dari pengalaman-pengalaman yang diperolehnya, artinya peserta didik harus sering mengalami atau menggunakan bahasa tersebut. Adapun peran dari metode komunikatif itu sendiri, yaitu meningkatkan atau mengembangkan kemampuan berbahasa peserta didik. Peran sekolah dan guru adalah mendorong anak untuk menggunakan bahasa-bahasa tersebut dengan mencipatakan situasi-situasi tertentu (situasi komunikatif) agar kemampuan berbahasa peserta didik berkembang dengan baik, baik itu berbahasa Indonesia maupun berbahasa Asing.</p><p><em>This study aims to find out the phenomenon of Indonesian language in learners, how the views of reconstructionism and the role of communicative methods in developing language skills in learners. The research method that I use is qualitative research method. Descriptive qualitative research method is done by technique. The results of this study, namely learners are still difficult to use the Indonesian language is good and true in the formal situation. This can not be separated from the acquisition and learning of language obtained by previous learners. Based on the theory of reconstructionism and communicative methods, learners can acquire and use a language well if the language is often used or communicative. This implies that a person can build the language skills of the experiences he / she obtains, meaning that learners should often experience or use the language. The role of the communicative method itself, which is to improve or develop the language skills of learners. The role of schools and teachers is to encourage children to use these languages by creating specific situations (communicative situations) so that the language skills of learners develop well, be it Indonesian-speaking or foreign languages.  </em></p>


2021 ◽  
Vol 30 (1) ◽  
pp. 1-11
Author(s):  
Saikou Conteh ◽  
Hamidah Hamidah

Public sector changes in Gambia started within the 1980s with the essential objective of moving forward the adequacy, effectiveness, and straightforwardness of governmental operational and financial administration. This paper was executed by adopting qualitative research method to obtain it findings. This paper points to look at the opportunities and accountability by the Gambian public sector in executing accrual-based accounting. A survey of past writing in this range appeared that accrual-based accounting improves decision-making processes, advances way better financial administration, and enhances public accountability. Be that as it may, the move handle between these two accounting strategies isn't without challenges. Human resources competency, software and technology capability, accounting policies, and measures appropriateness are recognized as major challenges within the usage effort. These challenges should be taken into thought carefully by the government in order to guarantee effective movement towards accrual-based accounting.


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