Siklus Akuntansi, Transparansi, Dan Akuntabilitas Atas Penggunaan Dan Pertanggungjawaban Keuangan Dana BOS Di SDIT X Di Depok, Jawa Barat

Liquidity ◽  
2016 ◽  
Vol 5 (1) ◽  
pp. 53-64
Author(s):  
Yumniati Agustina
Keyword(s):  
Compulsory Education ◽  
Management Team ◽  
The Other ◽  
Operating Costs ◽  
Final Report ◽  
Fund Management ◽  
Government Program ◽  
Financial Accountability ◽  
The Republic ◽  
Transparency And Accountability

Investigation in various regions in Indonesia found indications of the alleged fraud that result from unccountable use and management of BOS funds. Among the findings, including payments that do not fit the technical guidelines, no accountability report, and the use of funds with unaccountable receipt. In the Regulation of the Minister of Education and Culture of the Republic of No. 161/2014, stated that: BOS is a government program that is basically forfunding the nonpersonnel operating costs of the primary education as the implementer of compulsory education program. The purpose of this study were (1) to analyze the accounting cycle and financial accountability for the use of BOS funds in the 2015, (2) to analyze the compliance of the accounting cycle and financial accountability of the BOS funds, (3) to analyze the transparency and accountability of BOS fund’s reports. The observed elementary school is SDIT X in Depok, West Java. Result shows that they do not fully compliance to the appropriate regulatory technical guidelines. On the other hand, the transparency and accountability issues show that: (1) BOS Management Team, Teachers Council and School’s Committee’s involvement in the BOS fund management, and (2) evaluation and comparison of the final report of prior periods, so that transparency and accountability of the use and management of BOS funds can be improved.

PENYELESAIAN SENGKETA PEMILU AKIBAT PENGGELEMBUNGAN SUARA DI KABUPATEN TAPIN

2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Gusti Muhammad Ihsan Perdana
Keyword(s):  
Time Trial ◽  
General Election ◽  
The Other ◽  
District Court ◽  
Criminal Trials ◽  
Criminal Offense ◽  
Criminal Charge ◽  
The Future ◽  
The Republic ◽  
Legislative Election

 Legislative election in distric Tapin was spotted with a vote, conducted by members of the Commission, M. Zainnoor Wal Aidi Rahmad win a legislative candidate from the Golkar Party, namely Bambang Herry Purnama the 2014-2019. Elections Honorary Council for General Election Organizer of the Republic of Indonesia as No. 15 / DKPP-PKE-III / 2014 has imposed sanctions on Zainnoor Wal Aidi M. Rahmad form of dismissal remain as a member of the Tapin district Elections Commission since the verdict was read. Rantau’s District Court in its decision No. 135 / Pid-Sus /2014/PN.Rta, Bringing the sanctions in the form of imprisonment for 10 months with the criminal provisions do not need to be run in the future unless is another command in the verdict that convicted before time trial during the 12 (twelve months) ends have been guilty of a criminal offense and a fine of Rp. 10,000,000.00 (ten million). Dismissal sanctions remain to perpetrators as member of the district KPU Tapin have sense of fairness, but the connection with the criminal charge of criminal trials less reflectjustice for his actions that allow offenders not sentenced to imprisonment and the other party can not do the same.Keywords: Elections Tapin distric, Inflation Voice, Sanctions

scholarly journals Preparation of alcohol-based handrub in COVID-19 Alsatian cluster

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Elodie Di-Falco ◽  
Johan Bourbon ◽  
Isalyne Sbaffe ◽  
Jean-Daniel Kaiser
Keyword(s):  
Critical Period ◽  
Hospital Management ◽  
Management Team ◽  
The Other ◽  
Packaging Materials ◽  
Local Production ◽  
Technical Grade ◽  
Hand Sanitizer ◽  
Set Up ◽  
Real Challenge

AbstractAlsace, in particular Haut-Rhin, is one of the main clusters of COVID-19 in France. There has been a shortage of essential supplies in the area, especially alcohol-based hand sanitizer. In this context, and in accordance with the decree dated March 6, 2020, our hospital management team asked us to start local production of alcohol-based handrub. This was a real challenge: In one week, we had to implement the production of handrub to meet the needs of a 1,400-bed hospital. The production had to comply with the French preparation guidelines and take place on specific premises, with qualified and calibrated equipment, by qualified staff, under the supervision of a pharmacist. The other big challenge we faced was the supply of pharmaceutical raw and packaging materials. During this particular critical period, all suppliers were out of stock. Here, we describe the organizational set-up and the decisions made, e. g., to use technical-grade ethanol before the publication of the decrees dated March 13 and March 23, 2020.

scholarly journals Abraham Lincoln

1882 ◽  
Vol 10 ◽  
pp. 312-343
Author(s):  
Isaac N. Arnold
Keyword(s):  
American History ◽  
Abraham Lincoln ◽  
The Other ◽  
English Speaking ◽  
The Republic ◽  
English Speaking World ◽  
The One

The noblest inheritance we Americans derive from our British ancestors is the memory and example of the great and good men who adorn your history. They are as much appreciated and honoured on our side of the Atlantic as on this. In giving to the English-speaking world Washington and Lincoln we think we repay, in large part, our obligation. Their pre-eminence in American history is recognised, and the republic, which the one founded and the other preserved, has already crowned them as models for her children.

Ograniczenia wolności kultu religijnego w czasie pandemii COVID-19: między konstytucyjnością a efektywnością

2021 ◽  
Vol 3(164) ◽  
pp. 143-165
Author(s):  
Piotr Stanisz
Keyword(s):  
The Other ◽  
Legislative Process ◽  
States Of Emergency ◽  
Broad Concept ◽  
The Future ◽  
The Face ◽  
The Republic ◽  
Polish Law ◽  
Council Of Ministers ◽  
Taking Action

The purpose of the present study is to analyse the restrictions on the freedom of religious worship introduced by the Polish executive authorities in the face of the spreading COVID-19 epidemic. The analysis aims to answer questions not only concerning the conformity of these actions with the Constitution of the Republic of Poland and statutory laws, but also pertaining to the issue of the level of preparation of Polish law for an epidemic. In reference to these questions, the author concludes that the introduction of restrictions on the freedom to manifest religion by acts of worship in the regulations issued by the Minister of Health and the Council of Ministers exceeds the bounds of statutory authorisation and is inconsistent with the Polish Constitution. According to the Constitution of the Republic of Poland, passing a law remains the only admissible way of introducing restrictions on the freedom of manifestation of religion, and there are no exceptions to this rule even in states of emergency. On the other hand, the author also points out that if the effectiveness of combating this kind of epidemic really depends on possibility of introducing the above-mentioned restrictions without a long legislative process, it means that Polish executive authorities have been confronted by the constitutional legislator and the legislature with a choice between being efficient and acting in conformity with the Constitution and statutory laws. Therefore, the article postulates that it is necessary to make deep changes to the current law. Elaborating a broad concept of these changes requires further analysis, and the relevant discussion needs to take into account the experience gained so far in combating the coronavirus epidemic, the importance of freedom of thought, conscience and religion, and the solutions adopted in other countries. A clear and balanced, as well as properly sequenced and democratically justified specification of the rules that should be followed by the executive when introducing restrictions related to the spread of the epidemic, even with regard to such important values as the freedom to manifest religion through acts of worship, is undoubtedly more appropriate than formally ruling out the possibility of taking action that may turn out necessary in the future.

Juárez, Maximilian, and the French Occupation of Mexico

2021 ◽  
Author(s):  
Michael Hogan
Keyword(s):  
United States ◽  
Historical Data ◽  
The United States ◽  
Working Poor ◽  
The Other ◽  
Reform Movement ◽  
Mexican History ◽  
Basic Facts ◽  
The Republic ◽  
Benito Juarez

A tumultuous period in Mexican history began with the Reform Movement of President Benito Juárez, followed by the French invasion and installation of Maximillian as emperor, the defeat of his troops by the liberal army, and the restoration of the Mexican Republic in 1877. Although most of the basic facts of these events are not in dispute, the narrowness of the lens used to examine them is. Some data have been systematically ignored by national historians, and there are also contradictory interpretations of the published historical data. One common reflection on this period is the depiction of Maximilian as liberal whom some argue contributed in a positive way to Mexico. However, some Mexican scholars dispute this. The other widely held belief is that Benito Juárez can be credited with the restoration of the republic and the betterment of the working poor and indigenous. Although criticism of Juárez is uncommon in official circles, where he is idolized, some Mexican scholars are more skeptical of these claims. The missing or generally ignored data concern the contribution of the United States to the defeat of the French and Austrian armies, which is not mentioned in any survey texts and is minimized in most articles. The fuller inclusion of these data coupled with a closer look at the contributions and failures of both the Maximilian and Juárez regimes provides a clearer picture of the epoch and generates new insights.

Removal of Heavy Metals from Industrial Effluent by Crossflow Microfiltration

1992 ◽  
Vol 25 (10) ◽  
pp. 55-67 ◽  
Author(s):  
R. C. Squires
Keyword(s):  
Heavy Metals ◽  
Pilot Trial ◽  
Industrial Effluent ◽  
Sewage Treatment Plant ◽  
Treatment Plant ◽  
Sodium Sulphate ◽  
The Other ◽  
Operating Costs ◽  
Treated Effluent ◽  
Crossflow Microfiltration

The performance of Exxflow, a patented form of crossflow microfiltration, treating industrial wastewaters containing mixed heavy metals discharged by two types of industry is quantified and compared with the traditional technologies used for such treatment. Pilot trial results using Exxflow are shown and compared to the performance of the full scale plants now operating on these effluents. The operating costs of the Exxflow process are estimated for the two plants. One of which has been operating for 18 months and the other about 4 months. The Exxflow process is described and improvements which are being developed to lower the operating costs are presented. It is shown that industrial effluents containing mixed heavy metals are very effectively treated by the Exxflow process and since the installation of the plants the treated effluent has been of a quality suitable for discharge to the River Thames in one case and to a sewage treatment plant in the other. Unlike other processes, Exxflow has shown that it can successfully treat effluent containing mixed metals and that removal of antimony from mixed metal waste waters is affected by the concentration of sodium sulphate in the wastewater.

scholarly journals CULTURAL IDENTITY, TRADITION, AND THE RITUAL KILLING OF BULLS – A NOTE ON A RECENT DECISION OF THE FRENCH CONSTITUTIONAL COUNCIL ON THE LEGALITY OF BULLFIGHTING

Obiter ◽  
2021 ◽  
Vol 34 (2) ◽  
Author(s):  
Stephen Peté ◽  
Angela Crocker
Keyword(s):  
South Africa ◽  
Animal Welfare ◽  
Animal Rights ◽  
The Other ◽  
Modern World ◽  
Cultural Issues ◽  
Public Controversy ◽  
Legal Challenge ◽  
Kwazulu Natal ◽  
The Republic

In a recent two-part article in this journal, the authors of this note analysed the controversy surrounding the ritual bull-killing which takes place during the Ukweshwama “first fruits” ceremony held each year in northern KwaZulu-Natal, South Africa. While much of the Ukweshwama ceremony is uncontroversial, the ritual killing of a bull by young Zulu warriors with their bare hands attracted strong opposition from certain animal-rights groups, which resulted in legal action and public controversy. The authors attempted to disentangle the different legal, historical, political and philosophical strands which combined to make up a complex story about the place of ancient rituals in the modern world, particularly those involving animal sacrifice. They also attempted to situate the controversy around the Ukweshwama bull-killing ritual within a contemporary global context, by comparing and contrasting the Zulu bull-killing ceremony on the one hand, and Spanish bullfighting on the other. The purpose of the present note is to report on recent developments in what is a global debate on the place of ancient rituals which involve the ritual killing of animals, within modern constitutional democracies. In particular, this note will examine and discuss the outcome of a recent legal challenge brought before the Constitutional Council of the Republic of France by certain animal-welfare groups in that country. The challenge was directed at bringing an end to a legal exception which operates in certain parts of the country – that is, those with an uninterrupted local tradition of bullfighting – excluding bullfighting from the provisions of animal-welfare legislation. The legal, political and cultural issues which arise as a result of this legal challenge are of relevance to those in South Africa who are concerned, one way or the other, about the future of the annual Ukweshwama bull-killing ritual in KwaZulu-Natal. Like it or not, although the bull-killing rituals which take place in the South of France and in KwaZulu-Natal South Africa are very different, the similarities between the rituals and their impact on broader society (legally, politically and culturally), are such that they cannot be ignored. The authors make a similar point in relation to the links between Spanish bullfighting and the Ukweshwama bull-killing ritual.

scholarly journals Acting on Behalf of Another Without Consent as a Source of the Right of Obligations in the Republic of Kosovo

2021 ◽  
Vol 10 (6) ◽  
pp. 295
Author(s):  
Sevdai Morina ◽  
Endri Papajorgji
Keyword(s):  
The Other ◽  
Legal Obligation ◽  
Legal Action ◽  
Property Value ◽  
Bodily Integrity ◽  
Mutual Help ◽  
The Subject ◽  
The Republic ◽  
The Right ◽  
Social Wealth

In life, it often happens that humans take different actions on different occasions to save man or his wealth. These actions can be taken when there is a need to protect the integrity of man and his wealth, both individual and social wealth. Man performs these actions morally and without any institutional obligation. Man does the action without consent in order to save one's life or another's wealth. There is a need for such an action, because everyone sometimes in certain cases needs mutual help. With these behaviors of people, it is seen that they do not take these actions out of legal obligation, but act and should act with the consciousness and conscience of the civilized man. People who do this are driven by the need for cooperation, humanity, existence at the expense of the other, namely society. A person performs this action by perpetrating the work of another without consent for any other person. Hence, they undertake some factual and legal action for the other, sacrificing something that can be the property value and their bodily integrity. Sometimes this action must be taken because there are actions that cannot be postponed, therefore someone should take an action in such situations even when uninvited. Consequently, the subject matter analyzed in this paper is the act of perpetration of the work of another without consent as a source of the right of obligations in the Republic of Kosovo.   Received: 6 October 2021 / Accepted: 1 November 2021 / Published: 5 November 2021

scholarly journals KEKRISTENAN DAN NASIONALISME DI INDONESIA

2019 ◽  
Vol 15 (1) ◽  
pp. 111-141
Author(s):  
Arthur Aritonang
Keyword(s):  
The Other ◽  
New Order ◽  
Political Movement ◽  
History Of Christianity ◽  
Post Colonial ◽  
Old Order ◽  
History Of ◽  
Monetary Crisis ◽  
The Republic ◽  
Over Time

“Kekristenan dan Nasionalisme di Indonesia” membahas mengenai sejarah kekristenan di Indonesia yang diasumsikan sebagai agama yang pro terhadap penjajah dari Barat namun asumsi itu tidak benar sebagai bukti ada banyak tokoh Kristen yang ikut memperjuangkan kemerdekaan Indonesia dengan didasarkan semangat nasionalisme. Kemudian pasca-kolonial Belanda kekristenan ingin menampilkan wajah baru yang sungguh-sungguh keindonesiaan dengan lahirnya organisasi DGI/PGI. Namun seiring waktu ketika berakhirnya era orde baru dan memasuki era reformasi, kekristenan dan masyarakat lainnya di Indonesia menghadapi arus gelombang yang mengatas-namakan agama yang pergerakannya cukup masif dibandingkan di era orde lama diantaranya: kelompok Islam fundamentalis yang ingin menjadikan NKRI bersyariat Islam, adanya gerakan politik transnasional HTI yang ingin menghidupkan kembali kejayaan Islam pada abad ke-6 dan faham Wahabisme yang sarat dengan kekerasan. Persoalan lainnya ialah adanya kemiskinan yang terstruktur akibat dari krisis moneter yang melanda di Indonesia tahun 1997. Melalui masalah ini, setiap agama-agama di Indonesia harus melakukan konvergensi atas dasar keprihatinan yang sama. Abstract: Christianity and Nationalism in Indonesia” discuss the history of Christianity in Indonesia, which is assumed to be a religion that is pro to Western colonialism. Still, this assumption is incorrect as evidence that many Christian figures fought for Indonesian independence based on the spirit of nationalism. Then post-colonial of Dutch, Christianity wanted to be presented a truly Indonesian face with the birth of the DGI / PGI organization. But over time when the end of the new order and entering the era of reform, Christianity and the other societies in Indonesia faced challenges in the name of religion whose movements were quite massive compared to the old order including fundamentalist Islamic groups who wanted to make the Republic of Syariat Muslim Indonesia, a transnational HTI political movement that wanted to revive the glory of Islam in the 6th century and the ideology of Wahhabism which is loaded with violence. Another problem is the existence of structured poverty due to the monetary crisis that hit Indonesia in 1997. Through this problem, every religion in Indonesia must converge on the basis of the same concerns.

scholarly journals Representation of an Unrecognized State under International Law – Example of the Republic of Artsakh

2020 ◽  
Vol 8 (1) ◽  
pp. 45-63
Author(s):  
Stefania Kolarz
Keyword(s):  
International Law ◽  
International Community ◽  
The Other ◽  
Legal Representative ◽  
The Core ◽  
Other Hand ◽  
The Republic

Since the late 80s, the Armenian inhabitants of Nagorno-Karabakh, a region situated within the internationally recognised borders of the Republic of Azerbaijan, have been struggling for creating their own state – the Republic of Artsakh. The fact that this self-proclaimed entity was not recognised by any of the international actors has not prevented it from constantly committing to intervene on the international plane, separately from Yerevan and Baku. For instance, it is the co-signatory of the Bishkek Protocol. On the other hand, it was refused participation in the core undertaking of the international community designed to settle the dispute – the OSCE Minsk process. The aforementioned situation raises the question as to who shall act as a legal representative of this quasi-state on the international plane? Azerbaijan, as the official centre of authority within the region, Armenia, or rather the separatist government of Nagorno-Karabakh?

Sign in / Sign up

Export Citation Format

Share Document