scholarly journals Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Daerah (Studi Pada Pemerintah Kota Semarang dan Pemerintah Kota Bandar Lampung)

2015 ◽  
Vol 10 (2) ◽  
pp. 1-10
Author(s):  
Ulfi Maryati ◽  
Armel Yentifa ◽  
Wiwik Andriani
Keyword(s):  
Qualitative Research ◽  
Local Government ◽  
Conceptual Framework ◽  
Research Methods ◽  
Local Governments ◽  
Central Government ◽  
Qualitative Research Methods ◽  
Financial Policy ◽  
Accrual Accounting ◽  
Library Research

The aim of this research is to evaluate implementation of Accrual based accounting of local government in Kota Semarang and Kota Bandar Lampung. The research finds that Government Act (PP) No. 71 Year 2010 as amendment of Section 36 ayat (1) Regulation No 17-2003 and Pasal 70 section (2) Regulation No.1-2004 has instructed government to apply Accrual accounting by the year 2008. However, the regulation for implementing this Accrual based accounting has just established since 2010 in PP 71-2010. The establishment of this governmental act, all governments both local and central, must apply Accrual based accounting by the year of  2015. The years from 2010 until 2014 can be identified as the transition from cash based accounting to Accrual based accounting. In December 2013, Central government has set Regulation of Internal Affairs Ministry (Permendagri) No. 64 in 2013 which can be identified as the regulation for controlling the implementation of PP 71 in 2010 at local governments. Local government of Kota Semarang is the only region in Indonesia which has applied Accrual based accounting since 2008. In 2013, government of Bandar Lampung start implementing this financial policy informally, but actually they still use PP 24-2005. This research was conducted using qualitative research methods with library research technique. The result of implementation accrual accounting in two public governments is appropriated to conceptual framework.

Mekanisme Dan Proteksi Jaminan Nasabah Pada Gadai Informal

Liquidity ◽  
2017 ◽  
Vol 6 (2) ◽  
pp. 103-109
Author(s):  
Yuri Nanda Larasati ◽  
Jafril Khalil
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Financial Services ◽  
Field Data ◽  
Qualitative Research Methods ◽  
Research Field ◽  
Consumer Society ◽  
Library Research ◽  
The Cost

Regulation of the financial services authority (OJK) No. 31/POJK.05/2016 on Venture had arranged that the financial services agency on the basis of the law of pledge is in coaching and supervision OJK. Yet the existence of laws – invitation to Governing Enterprise pawn shops causing business activities conducted by the above parties are not yet regulated. The condition is feared could cause harm to the consumer society. The purpose of this research is to know the procedures, mechanisms, protection of goods and guarantee the consumer on an informal pledge financing, methods of determination of the cost of maintenance of the goods and the goods of the execution mechanism of the pledge as well as protection for the collateral items are viewed from the side of the consumer by looking at laws-invitations and Sharia. To find out whether the pledge have gotten permission from OJK. This research uses qualitative research methods with the study of library research, field data and simulations. The approach used in this study is the empirical juridical approach. Elaboration upon the results is discussed further in this article.

scholarly journals Ezer Kenegdo: Eksistensi Perempuan dan Perannya dalam Keluarga

2020 ◽  
Vol 4 (1) ◽  
pp. 44-55
Author(s):  
Grecetinovitria Merliana Butar-butar
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Research Method ◽  
Qualitative Research Methods ◽  
Men And Women ◽  
Library Research ◽  
The Family ◽  
Role Of Women

AbstractPurpose of this study was to describe the meaning of ezer kenegdo and to know position and role of women in the family. The research method used is qualitative research methods (library research). The term of “ ezer kenegdo” refer to a helper but her position withoutsuperiority and inferiority. “The patner model” between men and women is uderstood in relation to one another as the same function, where differences are complementary and mutually beneficial in all walks of life and human endeavors.Keywords: Ezer Kenegdo; Women; Family.AbstrakTujuan penulisan artikel ini adalah untuk mendeskripsikan pengertian ezer kenegdo dan mengetahui kedudukan dan peran perempuan dalam keluarga. Metode yang digunakan adalah metode kualitatif library research. Ungkapan “ezer kenegdo” menunjuk pada seorang penolong namun kedudukannya adalah setara tanpa ada superioritas dan inferioritas. “Model kepatneran” antara laki-laki dan perempuan dipahami dengan hubungan satu dengan yang lain sebagai fungsi yang sama, yang mana perbedaan adalah saling melengkapi dan saling menguntungkan dalam semua lapisan kehidupan dan usaha manusia.Kata Kunci: Ezer Kenegdo, Prerempuan, Keluarga.

scholarly journals PERANAN DAN BENTUK TORTOR PADA PEMENTASAN OPERA BATAK DI PUSAT LATIHAN OPERA BATAK PLOt)PEMATANG SIANTAR

2016 ◽  
Vol 5 (2) ◽  
Author(s):  
Devi Lasroha Sinaga
Keyword(s):  
Qualitative Research ◽  
Conceptual Framework ◽  
Research Methods ◽  
Theoretical Foundation ◽  
Qualitative Research Methods ◽  
Research Use ◽  
First Person ◽  
Shape Theory ◽  
Literature Study ◽  
Music Player

This study aims to determine the form of presentation of operas Batak, to describe a way of presenting opera Batak, to describe the form of presentation tortor, and to know the role tortor in staging opera Batak. The theoretical foundation of this research rests on several theories studied, namely the theory of presenting opera Batak, tortor presentation shape theory and theory of the role, with the conceptual framework as a translation problem contained therein. This research was conducted in the street Bah Bolon Kiri (Lorong IV) No. 96 Siantar, in December 2015 to February 2016. The method in this research use descriptive qualitative research methods. The population in this study were 1 informants who are knowledgeable about dance (tortor) in staging opera Batak, 1 director, 1 music player, and the first person who joins the cast in the opera Batak, the number of samples to be studied amounted to 4 people. Data collected through observation, interviews, documentation, and literature study. The results of this study indicate that the form of presentation of opera Batak has important elements, namely: a play (drama), dialog, music (gondang), song (ende) and dance (tortor). Tortor the form of presentation of operas Batak presented three times, at the beginning, middle and end of the scene. Tortor role in staging opera Batak serve to embellish what is dictated by the script becomes symbolic, ensuring variation in the opera  aesthetics, strengthening the scene / act story, become entertainment and become transition between scenes

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

scholarly journals Implementation of Education Rights Fulfillment for Street Children by the Local Government

2020 ◽  
Vol 5 (1) ◽  
pp. 22-38
Author(s):  
Aurora Virgonia ◽  
Rozidateno Putri Hanida ◽  
Roni Eka Putra
Keyword(s):  
Qualitative Research ◽  
Local Government ◽  
Data Collection ◽  
Policy Implementation ◽  
Local Governments ◽  
Research Method ◽  
Street Children ◽  
Research Result ◽  
Field Studies ◽  
Library Research

Children and education are two related elements to each other. Both the central and local governments have also issued policies that govern the education of children. But in fact, education for the street children has been still faced with some obstacles during the implementation. This research was conducted in Padang Municipality. This research was the result of the field studies to describe and analyze how was the effort of the fulfillment of the education rights of the street children in Padang Municipality. The research was conducted using qualitative research method where data collection techniques by interviews with several related stakeholders to this policy, observed the phenomena that have related to the policy, and do library research from any references such as the government's document and scientific research and tested with by triangulation sources techniques. The research result shows that there are some difficulties during the fulfillment of street children's education to implement by the few stakeholders. In addition, the incapability of these polices to provided clarity to each process of the policy implementation so that the output of the policy has not been able to be reached to the maximum

scholarly journals How is accountability defined by village government in village fund financial management?

2020 ◽  
Vol 9 (7) ◽  
pp. 66-74
Author(s):  
Herry Linda Anjani ◽  
Rosidi Rosidi ◽  
M. Achsin
Keyword(s):  
Qualitative Research ◽  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Phenomenological Approach ◽  
Qualitative Research Methods ◽  
Inspection Process ◽  
Village Communities ◽  
Village Government ◽  
The Village

The purpose of this research is to analyze the experience and understanding of village officials with respect to accountability in village fund financial management. Qualitative research methods with a phenomenological approach were used in this study through interviews with the village government in Tlogosari Village, Malang Regency, East Java Province, Indonesia. The results show that the accountability of village fund financial management is realized through the behavior of carrying out duties and responsibilities, greatest utilization of village discussions, and the overall activeness of village communities in supporting the village welfare. This understanding is considered to be in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. Supporting parties of the implementation of village fund financial management, namely the village government, local government, and local inspectorates should increase their commitment and consistency in order to create accountable management of village funds. At the inspection stage, particularly, the regional inspectorate is required to make improvements in the inspection process to maximize targeted development in fulfillment of the village needs.

scholarly journals Manajemen Ekonomi Islam dalam Menangani Pandemi Coronavirus Disease (COVID-19) di Indonesia

2020 ◽  
Vol 5 (1) ◽  
pp. 117
Author(s):  
Yenti Sumarni
Keyword(s):  
Qualitative Research ◽  
Economic Policy ◽  
Central Bank ◽  
Research Methods ◽  
Qualitative Research Methods ◽  
Financial Policy ◽  
Fund Flows ◽  
Natural Conditions ◽  
The Third ◽  
The Government

This COVID-19 case can affect macroeconomic aspects in general. In this journal, aspects of previously published by McKibbin and Wilcoxen will be developed of Warwick McKibbin and Roshen Fernando. In this Journal will analyze sharia management on transactions using money by the Central Bank, nominal wages and financial policy. The journal uses qualitative research methods with natural research methods because the research is conducted in natural conditions. The findings of this study are First, transactions using the central bank. The concept of Islamic economics, transactions using official money issued by the government. money is used in transactions for activities that work and works as a precaution in an emergency conversation. Second, the nominal payment has been realized properly in accordance with the Islamic economy, it can be seen from the policies set by the government and related ministries. The third concerning economic policy has objectives related to Islamic economics. For further research, it is expected to conduct research on asset accounts and fund flows and the merging of two different models between households and companies so that aspects of McKibbin and Wilcoxen can be full analyzed.

KEDUDUKAN PEREMPUAN DALAM IBADAH (Studi Kitab 1 Timotius 2:11-12)

2018 ◽  
Vol 2 (2) ◽  
pp. 1-11
Author(s):  
Nurelni Limbong
Keyword(s):  
Qualitative Research ◽  
Key Words ◽  
Research Methods ◽  
Qualitative Research Methods ◽  
Presence Of God ◽  
Library Research ◽  
The Family ◽  
Contemporary Life ◽  
The Right ◽  
The Church

Abstrac The aim of this research is to dscribe concept of the position of women in the worship according to 1 Thimothy 2:11-12 and to formulated what can be reflected in this time? Is the interpretation of this chapter still relevant in the midst of contemporary life? This research is used by descriptive qualitative research methods with using literature (library research). The interpretation that is use in this research is exegesis method with the right step to get the right interpretation. With the literature that have a relation with the title, the writer try to review 1 Thimothy 2:11-12 to get the clear meaning, point out view that was said by the writer of this hook about the position of women in the worship. In this chapter Paul said a women can't teach and she is better keep silence. Paul said these case have a corelation with the patriarch culture at the time. Paul aim to prevent women from teacher heretical at the time. This teaching is actually addressed to the woman who was involved in the heresy/ false, who have abuse the ercercise of power that is true in the church. So Paul said that such matter is not to be understood universally. From this research or exegesis the writer conclude that the woman also be used in God's work, a woman also can be a servant of God because nor only man can serve God woman also called to do the same thing. Proper or not is not about gender. Because man or women are same in the presence of God So. it's not true when this chapter be a reason to limiting the space of woman in the service both in the church and in the family and society. Key words: the position of women, worship

scholarly journals TINJAUAN HUKUM ISLAM TERHADAP KEWAJIBAN PENGGUNAAN PRODUK LOKAL BAGI INSTANSI PEMERINTAH (Studi Inpres. No. 2/2009 Tentang Peningkatan Penggunaan Produk Dalam Negeri (P3DN)

2020 ◽  
Vol 6 (2) ◽  
pp. 161
Author(s):  
Miftahur Rahman
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Islamic Law ◽  
Qualitative Research Methods ◽  
Government Agencies ◽  
Local Market ◽  
Literature Instruction ◽  
Library Research ◽  
Presidential Decree ◽  
Domestic Products

<p>President No instructions. 2 / 2009 About Improving Use of Domestic Products (P3DN) was born on February 9, 2009. This dilatarr back on the number of imported products flooding into the local market that triggered a global crisis. In addition, people’s purchasing power is still relatively low stock contributed to beauty product market is relatively cheap imports. In the instructions the President No. 2 <em>I </em>2009 on Better Use of Domestic Products (P3DN) and the Islamic concept of this requires government agencies to consume local products. This calls for the author’s attention to research on instruction Presidential No. 2 <em>I </em>2009 on Better Use of Domestic Products (P3DN), the extent to which if the instructions are analyzed by the President of Islamic law in the case of an obligation for government agencies to consume local products. This study was designed to use different types of literature research (library research) is by way of an inventory and classify the application of literature instruction Presidential No. 2 / 2009 on Better Use of Domestic Products (P3DN) and scripture al-Quran and Islamic principles that are relevant to this discussion. Liabilities use of local products is part of the instructions the President No. 2 <em>I </em>2009 on Better Use of Domestic Products (P3DN). In analyzing the data, the author qualitative research methods. Namely President No. analyze instructions. 2 / 2009 on Better Use of Domestic Products (P3DN) with consumption in the Islamic theory in order to obtain the expected results. With this qualitative research methods to produce the conclusion that the provisions of Presidential Decree No. instructions. 2 / 2009 on Better Use of Domestic Products (P3DN) according to Islam is a deprivation of voting rights for citizen consumption activities, which contrary to the principles of Islam mu’amalah namely <em>‘an-Taradhin</em> (compliance).</p>

scholarly journals Perjumpaan Penginjil CGK Belanda Dengan Orang Toraja Mamasa: Praktik Metode Penginjilan Arie Bikker Dan Martin Geleijnse serta Relevansinya Bagi Metode Pekabaran Injil Gereja Toraja Mamasa Masa Kini

2020 ◽  
Vol 1 (1) ◽  
pp. 15-34
Author(s):  
Abialtar
Keyword(s):  
Qualitative Research ◽  
The Netherlands ◽  
Research Methods ◽  
Indigenous Peoples ◽  
Qualitative Research Methods ◽  
Church Leaders ◽  
Library Research ◽  
Church Life ◽  
History Of ◽  
Thesis Statement

Preaching the gospel by Western mission organizations has given rise to a unique encounter between missionaries and indigenous peoples where they preach the gospel. The problem that arises then is the lack of research into what this encounter is and what it means for church life today. The author examines the encounter of evangelists from de Christelijke Gereformeerde Kerken (CGK) in the Netherlands with the Toraja Mamasa community, especially the To Salu tribe with qualitative research methods by relying on library research and mission history archives in Mamasa. Also conducted interviews with traditional and church leaders in Mamasa. The author found that the encounter between the two evangelists with the To Salu tribe had resulted in a missionary attitude and insight and certain theological characteristics which were then inherent in the history of the Toraja Mamasa Church (GTM) which was the fruit of the CGK evangelism. The author's thesis statement: "The attitude and insight and style of the theology of Bikker and Gelijnse, namely the pattern of Dutch Calvinist theology, then colored the theological features of the Mamasa Toraja Church in the course of its ministry in the context of Toraja Mamasa to the present.”Pemberitaan Injil oleh organisasi misi Barat telah melahirkan pertemuan unik antara misionaris dan masyarakat adat di mana mereka memberitakan Injil. Masalah yang muncul kemudian adalah kurangnya penelitian pada apa yang ditimbulkan oleh perjumpaan tersebut dan maknanya bagi kehidupan gereja saat ini. Penulis meneliti pertemuan penginjil dari de Christelijke Gereformeerde Kerken (CGK) di Belanda dengan komunitas Toraja Mamasa, terutama suku To Salu dengan metode penelitian kualitatif dengan mengandalkan penelitian pustaka dan arsip sejarah misi di Mamasa. Juga melakukan wawancara terhadapa tokoh-tokoh adat dan gereja di Mamasa. Penulis menemukan bahwa pertemuan antara dua penginjil dengan suku To Salu telah menghasilkan sikap misi dan wawasan serta ciri-ciri teologis tertentu yang kemudian melekat dalam sejarah Gereja Toraja Mamasa (GTM) yang merupakan buah penginjilan CGK. Pernyataan akhir penulis: "Sikap dan wawasan serta gaya teologi Bikker dan Gelijnse, yaitu pola teologi Calvinis Belanda, kemudian mewarnai ciri-ciri teologis Gereja Mamasa Toraja dalam perjalanan pelayanannya dalam konteks masyarakat Toraja Mamasa."

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