scholarly journals Analysis of the RBA implementation and the preparation of an audit program at the Ministry of Villages, Development of Disadvantaged Regions and Transmigration

2021 ◽  
Vol 7 (1) ◽  
pp. 77-93
Author(s):  
Nur Meilani Tri Nugraheni ◽  
Bambang Pamungkas
Keyword(s):  
Qualitative Research ◽  
Third Party ◽  
Case Study Approach ◽  
Study Approach ◽  
Qualitative Research Methodology ◽  
Risk Approach ◽  
Audit Team ◽  
The Relationship ◽  
Audit Program

Risk-Based Audit (RBA) is an audit method that applies a risk approach in its implementation. By applying the RBA method, it is expected that an audit can be performed effectively and efficiently, thus producing maximum audit results. This study aims to analyze the implementation of RBA upon audits conducted by The Audit Board of Indonesia (BPK). Furthermore, this study analyzes the preparation of an Audit Program in line with the previously determined RBA. The research framework uses Agency Theory which emphasizes the relationship between management and principal. To ensure that management does not perform any manipulation, an independent third party must conduct the audit. This study applied a qualitative research methodology with a case study approach at BPK. The author expects to dig deeper into the application and implementation of RBA within BPK by using the case study approach support by audit documents and interviews with BPK Audit Team. The results showed that the implementation, performance, and monitoring of RBA by the BPK Audit Team were in line with the instructions and guidelines set by BPK.  

scholarly journals The Exemplary Approach of Islamic Religious Education Teachers in Fostering Emotional Spiritual Quotient

2021 ◽  
Vol 13 (3) ◽  
pp. 2621-2630
Author(s):  
Mohammad Usman ◽  
Muhammad Zainuddin ◽  
Muhammad In’am Esha
Keyword(s):  
Qualitative Research ◽  
Religious Education ◽  
Islamic Education ◽  
Case Study Approach ◽  
Study Approach ◽  
Qualitative Research Methodology ◽  
New Knowledge ◽  
Emotional Approach ◽  
Family Strategies

The purpose of this study was to gain an understanding of Islamic Religious Education Teachers' exemplary approach to developing students' emotional, spiritual quotients. This article employs a qualitative research methodology in conjunction with a case study approach. The approach taken is consistent with the formulation of the problem under investigation. Informants were chosen based on the research's objectives. Formal and informal interviews were conducted. The findings of this study demonstrate two aspects of the emotional approach in Islamic education: Methods of persuasion and education. Teachers develop spiritual, emotional intelligence by providing students with new knowledge that includes exemplary figures dating all the way back to the Prophet Muhammad's time and exemplary national figures, as well as by inviting students to practice family strategies for recognizing and managing their own emotions, the ability to motivate themselves, the ability to recognize the emotions of others, and how to build relationships with others.

scholarly journals The Connection between Education and Religious Insight with Madrasah Teachers’ Work Motivation in Indonesia

2016 ◽  
Vol 6 (2) ◽  
pp. 251
Author(s):  
Anis Fauzi ◽  
Eni Nur’aeni
Keyword(s):  
Data Analysis ◽  
Work Motivation ◽  
Case Study Approach ◽  
Study Approach ◽  
Quantitative Data Analysis ◽  
Statistical Approaches ◽  
The Relationship ◽  
Regression Correlation ◽  
Descriptive Method

This study aimed to determine the reality of education and religious insight of madrasah teachers as well as the relationship between education and religious insights with madrasah teachers’ work motivation in Serang District, Banten Province. The method used is descriptive method with case study approach and quantitative data analysis. The research sites were at Sultan Agung Madrasah Tirtayasa, Nurul Huda Madrasah Baros and Raudhatul Ulum Madrasah Anyer. The respondents were 50 councilors in each madrasah. Data collection techniques used in the study were questionnaires, observations, and interviews. Based on the data analysis using statistical approaches and the development of a linear regression formula and multiple regression, correlation values are quite high among the variables of educational insights (X1) with the variables of madrasah teachers’ work motivation (Y); and between variables of religious insight (X2) with the madrasah teachers’ work motivation (Y); as well as between the variables of religious and education insight (X1 and X2) with the variables of madrasah teachers’ work motivation (Y).

scholarly journals PENGELOLAAN WAKAF TANAH PRODUKTIF: Studi Kasus Nazhir Badan Kesejahteraan Masjid (BKM) Kota Semarang dan Yayasan Muslimin Kota Pekalongan

Al-Ahkam ◽  
2016 ◽  
Vol 26 (1) ◽  
pp. 93
Author(s):  
Ahmad Furqon
Keyword(s):  
Qualitative Research ◽  
Land Management ◽  
Investment Strategy ◽  
Main Question ◽  
Not Given ◽  
Case Study Approach ◽  
Study Approach ◽  
Productive Land ◽  
Two Parameters

<p>Mosque Welfare Agency (BKM) Semarang and Pekalongan Muslim Foundation (YKMP) is a nāẓir of productive waqf land. Management of waqf performed by BKM Semarang has not given the expected results, while the management of waqf by YMKP has given results as planned. The main question in this research is what are the factors of success and failures of both institutions in managing of productive land waqf? The answers are measured using two parameters: 1) The investment strategy by BKM Semarang and YMKP; 2) The organization's management of nāẓir of YMKP and BKM? This is a qualitative research with case study approach. Data is collected using observation, interview, and documentation. The methode of analysis is the comparative descriptive. The findings of this research are: 1) Investment of land waqf performed by BKM Semarang unproductive, while investment and distribution of land waqf performed by YMKP productive. 2) The organization's management of BKM in each function is not effective. While the organization's management of YMKP is effective.</p><p><strong><br /></strong></p><p><strong></strong>Badan Kesejahteraan Masjid (BKM) Kota Semarang dan Yayasan Muslimin Kota Pekalongan (YKMP) adalah nazhir badan hukum yang mengelola tanah wakaf secara produktif. Pengelolaan wakaf yang dilakukan oleh BKM Kota Semarang belum<br />memberikan hasil seperti yang diharapkan, sedangkan pengelolaan wakaf oleh YMKP telah memberikan hasil seperti yang direncanakan. Pertanyaan utama dalam penelitian<br />ini adalah apa faktor keberhasilan dan ketidakberhasilan dari kedua lembaga tersebut dalam mengelola wakaf tanah produktif? Jawaban pertanyaan di atas diukur menggunakan<br />dua parameter: 1) Strategi investasi BKM Kota Semarang dan YKMP; 2) Manajemen organisasi kenazhiran BKM Kota Semarang dan YKMP. Penelitian kualitatif ini menggunakan pendekatan studi kasus. Pengumpulan data dilakukan menggunakan<br />teknik observasi, wawancara, dan dokumentasi. Penelitian dianalisis dengan metode deskriptif komparatif. Temuan penelitian ini adalah: 1) Investasi tanah wakaf yang dilakukan oleh BKM Kota Semarang tidak produktif sedangkan Investasi dan pendistribusian hasil yang dilakukan oleh YMKP produktif. 2) Manajemen organisasi BKM Kota Semarang pada tiap-tiap fungsinya tidak berjalan efektif. Sedangkan manajemen organisasi YMKP telah berjalan cukup efektif.</p>

scholarly journals REPRODUKSI PAHAM KEAGAMAAN DAN RESPON TERHADAP TUDUHAN RADIKAL (Studi Kasus Pesantren Ngruki Pasca Bom Bali 2002)

Harmoni ◽  
2017 ◽  
Vol 16 (1) ◽  
pp. 75-93
Author(s):  
Muhamad Murtadlo
Keyword(s):  
Qualitative Research ◽  
Historical Context ◽  
Case Study Approach ◽  
Study Approach ◽  
Radical Islam ◽  
Religious Understanding ◽  
Multiple Causes

Pesantren Al Mukmin Ngruki Sukoharjo is often cited as an inspiration for radical Islam in Indonesia. This research examines the reproduction of religious understanding and the response to allegations of radicalism addressed to Pesantren Ngruki after the Bali bombings of 2002. This study includes qualitative research with case study approach. This study argues that a radical view of Islam can not be separated from social and historical context of this Islamic boarding institutions. Currently Pesantren Ngruki has undergone some changes in the orientation of education resulting from multiple causes, which are not limited by the case of Bali bombings only.

scholarly journals Financial development and growth in Hungary

2015 ◽  
Vol 5 (3) ◽  
pp. 205-213
Author(s):  
Kunofiwa Tsaurai
Keyword(s):  
Economic Growth ◽  
Data Analysis ◽  
Trend Analysis ◽  
Financial Development ◽  
Case Study Approach ◽  
Study Approach ◽  
Clear Cut ◽  
Single Study ◽  
The Relationship

This study investigated the relationship between financial development and economic growth in Hungary using a case study approach. Majority of previous studies on the same or similar topic have so far used regression and or econometric methodologies to examine the nature of the relationship between financial development and economic growth. Not a single study the author is aware of used a case study approach to discuss the relationship between the two variables. It is against this background that the author decided to use the case study approach that allows the author to really deepen an understanding of the relationship between the two variables in Hungary. Apart from being narrowly focused on regression or econometric approaches, previous studies on the same or similar topic in Hungary excluded a broad range of financial development variables. The current study departs from these previous studies as it used a case study approach and taken into account a broad range of financial development variables. From the trend analysis done in section 3, it appears that the relationship between financial development and growth in Hungary during the period under study is not clear. A definite and clear cut conclusion could not be reached about the relationship between the two variables in Hungary hence the use of econometric data analysis approaches in conjuction with the case study approach is recommended.

scholarly journals Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia

2020 ◽  
Vol 15 (1) ◽  
pp. 35
Author(s):  
Suparna Wijaya ◽  
Dewi Sekarsari Kusumaningtyas
Keyword(s):  
Qualitative Research ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Case Study Approach ◽  
Study Approach ◽  
International Tax

Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in Indonesia and SAAR formulas that are suitable for the Indonesian context. This qualitative research employed a case study approach. Results show that the application of SAAR and the principle of substance over form in Indonesia cannot yet be applied properly; thus GAAR is needed. It is expected that the implementation of statutory GAAR can accommodate the limitations of regulators in light of unknown and future tax avoidance schemes.. Keywords: Tax-avoidance, tax planning, specific anti avoidance rule (SAAR), international tax

scholarly journals STRATEGI GURU MENINGKATKAN KEPEDULIAN PESERTA DIDIK TERHADAP KORBAN BULLYING

2020 ◽  
Vol 2 (2) ◽  
pp. 57-66
Author(s):  
Ujang Khiyarusoleh ◽  
Anwar Ardani
Keyword(s):  
Qualitative Research ◽  
Role Model ◽  
Case Study Approach ◽  
Teacher Strategies ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Study Approach ◽  
School Year ◽  
Bullying Victims

Penelitian ini bertujuan untuk mengetahui bagaimana strategi guru meningkatkan kepedulian peserta didik terhadap korban bullying yang bersekolah di SD Kecamatan Bumiayu Kabupaten Brebes. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Sumber penelitian ini adalah guru kelas SD Negeri Kecamatan Bumiayu, Kabupaten Brebes Tahun Pelajaran 2016/2017. Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Teknik analisis data menggunakan reduksi data, penyajian data, dan verifikasi. Hasil penelitian menunjukan bahwa strategi guru meningkatkan kepedulian peserta didik terhadap korban bullying SD di Kecamatan Bumiayu Kabupaten Brebes adalah sebagai berikut: memotivasi, menasehati, bimbingan secara kelompok dan individu, melakukan tindakan pengawasan, memberi peringatan dan hukuman, menjadi tokoh teladan atau panutan, kerjasama dengan orangtua, kerja kelompok, memberikan penghargaan, memasang slogan dan tata tertib di kelas. Kata Kunci: kepedulian, peserta didik, strategi guru ABSTRACT The study aims to find out how the strategy of teacher to improve the careness of learness about bullying victims in the 4th grade SD di Kecamatan Bumiayu Kabupaten Brebes. This type of this research is qualitative research with case study approach. The source of this research is the teacher of 4th grade Elementary School Bumiayu District, Brebes Regency, in the 2016/2017 school year. Technique of data collection using interviews, observation and documentation. Data analysis techniques use data reduction, data presentation and verification. The results of the study indicate that the teacher’s strategy to improve students’ careness of the 4th grade bullying victims SD di Kecamatan Bumiayu Kabupaten Brebes as follows: motivating, counseling, grup and individual guidance, taking surveillance, giving warning and punishment, beaing a role model, working withparents, groups, rewarding, show of slogans and order in the classroom. Keywords: careness, learner, teacher strategies

scholarly journals Model Bimbingan Konseling Berbasis Religiusitas dalam Mengatasi Kesulitan Belajar Siswa

2020 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Siti Bahiroh ◽  
Fitriah M. Suud
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Private Schools ◽  
Environmental Influences ◽  
Case Study Approach ◽  
Study Approach ◽  
Counseling Model ◽  
Guidance Teachers ◽  
Islamic Values

This study aims to explore guidance based on religious counseling, namely through internalization of Islamic values in private schools in Yogyakarta. This qualitative research uses a case study approach. Data collection by observation, interview, and documentation. Participants were 7 counseling guidance teachers, Principal, deputy headmaster, 8 teachers. The results showed that students' problems appeared related to discipline, morals, learning and discipline. The cause is more influenced by the use of gadgets and environmental influences. The religiosity-based counseling model that is applied is to invite students to enter the mosque, to make good habits, to set an example, to help students to be comfortable in learning and to share with students when they are relaxed.

scholarly journals Strategi Pemasaran Informasi Toko Buku (Studi Kasus di Toko Buku Jatinangor, Sumedang)

2017 ◽  
Vol 13 (2) ◽  
pp. 131
Author(s):  
Evi Nursanti Rukmana ◽  
Neneng Komariah
Keyword(s):  
Qualitative Research ◽  
Marketing Strategy ◽  
Online Media ◽  
Case Study Approach ◽  
Study Approach ◽  
The Third ◽  
Physical Evidence ◽  
The People ◽  
Or Manager

The bookstores have the same products, prospective buyers in selling books and the location of the bookstores in front of Jatinangor highway. This research analys in the marketing strategy to understanding the differences the bookstores. In this research used qualitative research methods through a case study approach to managers the bookstores. The results of this research analysed the product that had differenced in the type of book to the sold. The bookstores still uses print promotion media, print media,  and online media. They sells the book in a cheap price in the price because it is source from the publisher. The third bookstores in the marketing to products from the directof the bookstores. The managers bookstore try to establish communication with buyers and to understanding needs to buyer. The process in the purchase direct in the bookstores and undirect with online media. The structuring in the room and preservation activity service became model manage in the form of physical from the third bookstores. Based on the analysis this results, the people or manager the bookstores become the factors in the activate marketing strategy at the bookstores. This is model 1 P TOP, that factor in the people influence to product, promotion, price, place, process dan physical evidence. 

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