scholarly journals MADRASAH DAN MASALAH IATI DIRT PENDIDIKAN ISLAM

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Imam Suprayogo
Keyword(s):  
Public School ◽  
Educational Institution ◽  
School Facilities ◽  
School Buildings ◽  
Current Image ◽  
The Public ◽  
Muslim Society ◽  
The Status ◽  
The Government

According to 'Undang-Undang Sisdiknas' no. 2Q of the year 2003, both the position and the status of Madrasah are on a par with the public school. Most people, however, still regard Madrasah as "second class" when seen from such aspects as: graduate prospects, school facilities; school buildings, students' as well as teachers' performances, management of the school, and cooperation with other institutions and stakeholders. Muslim society and the government, in this case, the Department of Religious Affairs, have come to realize these unfavorable situations, so that some efforts have been made to build a better condition of Madrasah. The Department ofReligious Affairs has been trying to improve Madrasah by developing some strategies through the establishment of Madrasah Unggulan (Khusus), Madrasah Terpadu, Madrasah Tsanawiyah Terbuka, Madrasah Aliyah Program Keterampilan, and Madrasah Aliyah Keagamaan (MAK). The questions are: Will Madrasah be a progressive, modern, and reliable Islamic institution? Meanwhile, in the Muslim society, the current image is that Madrasah is an educational institution that has Islamic, Muslim and Islamic educational identities. Will the change imposed on Madrasah institution have some impact on its identity? This article is an attempt to answer these questions.

Pengelolaan Keuangan Yayasan Lembaga Pendidikan dan Pemenuhan Kewajiban Perpajakan Secara Efisien dan Efektif

2021 ◽  
Vol 1 (02) ◽  
pp. 88-103
Author(s):  
Darmansyah Darmansyah
Keyword(s):  
Financial Management ◽  
Income Tax ◽  
Educational Institution ◽  
Annual Reports ◽  
Educational Institutions ◽  
Public Accounting ◽  
The Public ◽  
The Government ◽  
Educational Staff ◽  
Tax Deduction

Abstrak        Yayasan lembaga pendidikan memiliki kewajiban untuk menyampaikan laporan tahunan kepada para stakeholder mengenai kegiatan yang dilakukan selama setahun. Bagi yayasan yang memperoleh dana dari masyarakat wajib diaudit oleh kantor akuntan publik. Pengelolaan keuangan di lembaga pendidikan merupakan kegitan yang amat penting, harus diawasi, dikendalikan dan diamati setiap saat oleh semua pembina, pengurus, dan pengawas yayasan serta pimpinan lembaga pendidikan, agar bila terjadi sesuatu masalah di keuangan dapat ditangani dengan cepat, tepat dan akurat. Selain itu yayasan lembaga pendidikan memiliki kewajiban pula kepada pemerintah, khususnya di bidang perpajakan. Yasasan lembaga pendidikan diharuskan membuat laporan pajak berupa surat pemberitahuan (SPT) secara bulanan maupun tahunan. SPT bulanan berupa SPT 1721 berupa laporan pemotongan pajak atas gaji, upah, honorarium, uang lembur, THR yang diterima tenaga pendidik (guru/dosen) dan tenaga kependidikan (administrasi, sekuriti, kebersihan) yang telah melampuai penghasilan tidak kena pajak. SPT untuk Pajak Penghasilan Potongan Pungutan seperti PPh Pasal 23, Pasal 26, Pasal 4 ayat 2 bila ada transaksi yang mengharuskan yayasan lembaga pendidikan melakukan pemotongan dan pemungutan. SPT tahunan berupa SPT 1771 sebagai badan usaha berbentuk yayasan juga harus menyampaikan laporan kegiatannnya. Bila ada surplus yang diperoleh tahun itu, harus diberitahu jumlahnya dan dibuat rencana surplus tersebut mau digunakan untuk apa saja. Selama surplus tersebut digunakan tidak melampuai waktu empat tahun dan dimanfaatkan untuk kepentingan lembaga pendidikan tersebut, seperti membangun ruang belajar baru, menyediakan sarana prasarana untuk murid/mahasiswa, dan lainnya, maka surplus tersebut tidak dikenakan pajak penghasilan. Kata Kunci: manajemen keuangan, akuntan publik.      Abstract       Educational institution foundations have an obligation to submit annual reports to stakeholders regarding activities carried out during the year. Foundations that receive funds from the public must be audited by a public accounting firm. Financial management in educational institutions is a very important activity, it must be supervised, controlled and observed at all times by all supervisors, administrators and supervisors of foundations as well as leaders of educational institutions, so that if something happens in finance can be handled quickly, precisely and accurately. In addition, educational institution foundations also have obligations to the government, especially in the field of taxation. Educational institutions are required to prepare tax reports in the form of notification letters (SPT) on a monthly or annual basis. Monthly SPT in the form of SPT 1721 in the form of a tax deduction report on salaries, wages, honoraria, overtime pay, THR received by educators (teachers / lecturers) and educational staff (administration, security, cleanliness) who have exceeded their non-taxable income. SPT for Withholding Tax Withholding such as Income Tax Article 23, Article 26, Article 4 paragraph 2 if there is a transaction that requires educational institution foundations to deduct and collect. Annual SPT in the form of SPT 1771 as a business entity in the form of a foundation must also submit a report on its activities. If there is a surplus obtained that year, the amount must be informed and a plan should be made of the surplus to be used for whatever. As long as the surplus is used less than four years and is used for the benefit of the educational institution, such as building new learning spaces, providing infrastructure for students, etc., the surplus is not subject to income tax. Keywords:        financial management, public accounting.

Social, Cultural and Material Conditions of Students from Developing Countries in Italy

1994 ◽  
Vol 28 (2) ◽  
pp. 355-369
Author(s):  
Renato D'Arca
Keyword(s):  
University Students ◽  
High Rate ◽  
The Public ◽  
Legislative Action ◽  
The Social ◽  
The Status ◽  
The Government ◽  
Material Conditions ◽  
University Degree ◽  
Recent Immigration

Recent immigration to Italy features certain traits, one of which is the high rate of educational attainment by immigrants. According to various evaluations (ISPES, 1990), 59 percent of the immigrant population obtained a high school diploma, while 13.5 percent possessed a university degree. For approximately five years, the CE.R.FE. (Research and Documentation Center) has conducted research on the social, cultural and material conditions of immigrant university students, highlighting the ambiguity of their condition (in addition to their perceptions of themselves) oscillating continuously between the status of student and immigrant. In particular, sample research was conducted 2 on non-EC university students present in Milan, Perugia, Rome, and Bari. The study was able to compare data collected at different times to information in a first study conducted in 1986, 3 and a second completed in 1990. It is interesting to note that these different research periods coincided with intensive legislative action by the government promulgated two laws regulating non-EC immigration, Law No. 943/86 and Law No. 39/90. Increased interest on the part of the government as well as of the public and press toward the immigration problem influenced – even though marginally – the development of the students’ non-EC immigrant perceptions of themselves and their roles.

Popular versus Elite Views of Privatization: The Case of Britain

1989 ◽  
Vol 9 (2) ◽  
pp. 157-178 ◽  
Author(s):  
Ian McAllister ◽  
Donley T. Studlar
Keyword(s):  
Public Opinion ◽  
Private Sector ◽  
Survey Data ◽  
Median Voter ◽  
Status Quo ◽  
Political Elites ◽  
The Public ◽  
The Status ◽  
The Government ◽  
Privatization Policy

ABSTRACTPrivatization is an idea that is popular among political elites throughout the advanced industrial world. In Britain, it has been the centrepiece of Margaret Thatcher's three Conservative governments, reflected in the sale of publicly-owned industries to the private sector and in the sale of council houses to their tenants. Using survey data, this article tests two models to account for privatization policy. The median voter model argues that it was a policy demanded and initiated by voters, while the elite interests model argues that it stemmed from the government and that little popular demand existed for it. The evidence confirms the elite interests model and shows that public opinion has generally accepted the status quo on the public ownership of industry. In addition, the Conservatives have made modest electoral gains from privatization. However, voters are not consistent in their views about privatizating particular industries, implying the Conservatives may lose votes with future privatization.

Nationality: Jus Soli or Jus Sanguinis

1930 ◽  
Vol 24 (1) ◽  
pp. 58-64 ◽  
Author(s):  
James Brown Scott
Keyword(s):  
The United States ◽  
Public Law ◽  
Private International Law ◽  
The Public ◽  
Law Of Nations ◽  
Difference Of Opinion ◽  
The Status ◽  
Women And Children ◽  
The Subject ◽  
The Government

There is no topic of present interest, involving as it does the status of men, women and children of various countries, and even of birth in the same country, as that of nationality. It bristles with difficulties! To begin with, various terms are used, apparently meant to mean one and the same thing, although unless they are carefully defined, they may refer to different aspects of the subject. For example, “ national” is used as a synonym for “ subject” or “ citizen,” yet one may be a national of a country, and subject to its jurisdiction, without, however, being a citizen—as in the case of the Filipinos, who are, indeed, subject to the Government of the United States and entitled to its protection abroad, although they are not citizens either in the sense of international, or of national law. Then there is a difference of opinion as to the branch of law to which the matter belongs—the Englishspeaking peoples regarding it as forming part of the public law of nations, whereas others consider it as more properly falling within the domain of private international law, to which, in turn, the English world gives the not inappropriate designation of conflict of laws.

scholarly journals O pacto pela venda da escola pública no Pará

2019 ◽  
Vol 12 (1) ◽  
pp. 317
Author(s):  
Marcelo Ribeiro de Mesquita ◽  
Wladirson Ronny da Silva Cardoso
Keyword(s):  
Public School ◽  
Basic Education ◽  
Field Research ◽  
Private Partnership ◽  
The Public ◽  
The Government ◽  
Set Up ◽  
Education Network ◽  
La Red ◽  
Private Management

A finalidade do presente artigo é analisar as influências das ações do “Pacto Pela Educação no Pará”. Trata-se de uma série de ações instituídas pelo governo do Estado do Pará na Rede de Ensino e que tem como objetivo a melhoria dos índices educacionais alcançados nas avaliações nacionais nos últimos anos. Destacam-se entre estas ações a Parceria Público x Privado com intervenções de empresas privadas diretamente na gestão e no cotidiano das escolas. Configura-se como uma pesquisa de teor qualitativo, utilizando-se de pesquisa bibliográfica e pesquisa de campo, que focou especificamente em uma dessas ações, o projeto de aceleração da aprendizagem chamado de Mundiar. Os dados foram analisados por meio da análise do discurso, numa perspectiva Foucaultiana. Os resultados demonstram que existe um processo de gerencia privada na escola pública contida na agenda neoliberal do estado mínimo para formação de mão-de-obra para o mercado ao mesmo tempo em que aponta os riscos que a educação básica gratuita e de qualidade para todos está correndo com esta “venda” da escola ao capital.Palavras-chave: Educação Básica. Parceria Público x Privado. Escola Pública The pact for the sale of the public school in ParáABSTRACTThe purpose of this article is to analyze the influence of the actions of the “Pact for Education in Pará”. This is a series of actions instituted by the government of the State of Pará in the Education Network and aims to improve the poor educational levels achieved in national assessments in recent years. Among these actions are the public-private partnership with interventions of private companies directly in the management and in the daily life of the schools. It is set up as a qualitative research, using bibliographical research and field research, which focused specifically on one of these actions, the project of acceleration of learning called Mundiar. The data were analyzed through discourse analysis, in a Foucaultian perspective. The results demonstrate that there is a process of private management in the public school contained in the neoliberal agenda of the minimum state for the training of labor for the market while pointing out the risks that free and quality basic education for all is running with this “sale” of the school to the capital.Keywords: Basic Education. Public vs. Private Partnership. Public school El pacto por la venta de la escuela pública en el ParáRESUMENLa finalidad del presente artículo es analizar las influencias de las acciones del “Pacto por la Educación en Pará”. Se trata de una serie de acciones instituidas por el gobierno del Estado de Pará en la Red de Enseñanza y que tiene como objetivo la mejora de los pésimos índices educativos alcanzados en las evaluaciones nacionales en los últimos años. Se destacan entre estas acciones la asociación público x privada con intervenciones de empresas privadas directamente en la gestión y en el cotidiano de las escuelas. Se confi gura como una investigación de contenido cualitativo, utilizándose de investigación bibliográfica e investigación de campo, que enfocó específicamente en una de esas acciones, el proyecto de aceleración del aprendizaje llamado de Mundiar. Los datos fueron analizados por medio del análisis del discurso, en una perspectiva Foucaultiana. Los resultados demuestran que existe un proceso de gestión privada en la escuela pública contenida en la agenda neoliberal del estado mínimo para formación de mano de obra para el mercado al mismo tiempo que apunta los riesgos que la educación básica gratuita y de calidad para todos está corriendo con esta “venta” de la escuela al capital.Palabras - clave: Educación Básica. Asociación Pública x Privada. Escuela pública

scholarly journals Defamation Laws and Practice in the Age of Internet in Albania

2018 ◽  
Vol 4 (3) ◽  
pp. 61 ◽  
Author(s):  
Adrian Leka
Keyword(s):  
The Political ◽  
Government Officials ◽  
The Public ◽  
High Profile ◽  
Judicial Corruption ◽  
The Status ◽  
History Of ◽  
The Media ◽  
The Government ◽  
The One

The picture of recent legal developments concerning defamation in Albania is mixed. On the one hand, several criminal defamation and insult statuteshave been abolishedsince 2012, following strong lobbying of human rights organizations. On the other, the application of criminal defamation laws has not stopped, while government officials and other high profile persons have discovered the power of civil defamation claims. Faced with intense criticism, the government has tried to re-introduce the abolished criminal defamation laws and has faced the same strong opposition and international outcry. In the meantime, defamation claims or threats thereof are routinely being used against the media or against the political opponent for the only purposes of creating tension and diffusing the attention of the public. The vagueness of the laws and the inconsistencies of judicial interpretation, helped in no little measure by judicial corruption and the political control of the judiciary, have widened the gap between constitutional and international guarantees of the freedom of speech and the actual enforcement of those guarantees. This article will briefly expose the history of defamation laws in Albania, the difficulties of their application, and the status of affairs concerning defamation laws and claims.

scholarly journals Optimalisasi Pengelolaan Wakaf (Studi di Kabupaten Demak)

AL- ADALAH ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 333
Author(s):  
Riyanto Riyanto
Keyword(s):  
Social Values ◽  
Economic Institutions ◽  
Religious Institution ◽  
Religious Orders ◽  
Muslim Society ◽  
Normative Approach ◽  
Before And After ◽  
The Status ◽  
Muslim Majority ◽  
The Government

Waqf, as one of the Islamic social and economic institutions has enormous potentials in encouraging efforts to improve people’s economy. As a country with a huge population and the Muslim majority, Indonesia needs to explore and develops the potential of this religious institution. The combination of religious orders and social values can be utilized as a strong ideological backdrop for the government in managing waqfs so as to grow and be productive. This study tries to examine the status of land endowed in wakaf in Demak district before and after the enactment of Waqaf Law Number 41/ 2004 as well as to identify factors supporting and hindering efforts to optimize wakaf empowerment. This research used a socio-normative approach and it was conducted in several locations within Demak Regency. This study reveals that wakaf institutions in Demak Regency have not been able to improve the welfare of the community. This is because a lot of wakaf land in the area are not managed professionally and productively. Therefore, in the future, it is necessary to develop the professionalism of the Nazir (curator) so that Wakaf institutions can be developed optimally and innovatively to achieve the prosperity of muslim society.

Transformative Constitutionalism

2020 ◽  
pp. 165-189
Author(s):  
Diego Werneck Arguelhes
Keyword(s):  
Structural Changes ◽  
Constitutional Court ◽  
The Public ◽  
Judicial Decisions ◽  
Government Institutions ◽  
The Supreme Court ◽  
The Status ◽  
Actual Change ◽  
The Government ◽  
Over Time

The Brazilian experience with a transformative constitution and an empowered constitutional court has so far been mixed. This chapter uses the case of Brazil to draw three sets of lessons. First, courts are part of the broader arrangement of government institutions which are shaped by elections over time; these dynamics may lead to mismatches between blueprints for constitutional transformation, over time and across different actors and institutions. In Brazil, such a mismatch initially led to the Supreme Court resisting the broad transformative mandate it had received in the new constitutional text. Second, a change in how courts describe their transformative mandate in their decisions is a poor measure of actual change in how they perform their role. Third, while judicial decisions might not be enough to transform existing patterns of inequality, they can still positively change the court’s standing before the public, in general, and scholars in particular. This scenario might lead courts to fashion an optical illusion: judges might choose cases with transformative potential and issue rulings requiring major, structural changes in the way the government deals with certain issues, only to refrain from following up on what happens after these decisions are taken. They reap the benefits of being associated with transformative discourse and move on to the next issue, leaving the status quo largely undisturbed. For these reasons, while the Brazilian experiment with transformative constitutionalism has not necessarily been unsuccessful, it should not be read as a success case of ‘court-centric’ approach to transformative constitutionalism when it comes to social rights and material inequality.

The Territorial Peace: Theory, Evidence, and Implications

2017 ◽  
Author(s):  
Marc L. Hutchison ◽  
Daniel G. Starr
Keyword(s):  
Empirical Support ◽  
Democratic Peace ◽  
State Control ◽  
Key Factors ◽  
The Public ◽  
Wide Range ◽  
The Status ◽  
Theory Point ◽  
The Government ◽  
High Level

The territorial peace theory predicts that neighboring states with stable borders not only avoid conflict but that the removal of territorial threat facilitates the democratization process within those countries. The strongest and most controversial implication of this argument is that the observed peace between democracies (e.g., the democratic peace) is actually epiphenomenal or spurious to the removal of contentious territorial issues between contiguous states. Building on observations within the international conflict literature, the territorial peace theory argues that disagreements over borders and other territorial issues are considerably more likely to lead to conflict than other types of issues because of their salience to both government elites and the domestic public. During crises in involving external territorial threats, opposition parties and the public turn to the government for protection and rally in support allowing the state to further centralize the regime and develop large standing armies which, in turn, can be wielded to repress the citizenry and maintain the status quo. Thus, states sharing unstable borders and experiencing high levels of territorial threat tend to become or remain autocratic as they are constantly defending their borders, centralizing their power, and maintaining their state control by repressing their citizenry. Conversely, in states with settled stable borders, they not only experience less conflict but ameliorating the territorial threat subsequently reduces government incentive to maintain a high level of centralization, thereby facilitating democratization. Thus, it predicts that both democracy and peace should form around stable borders and observe regional and temporal clusters. Empirical support for the theory has been consistently strong across a wide range of studies and researchers increasingly apply its arguments to explain a wide variety of different political phenomena. Critics of the territorial peace cite some methodological and theoretical weaknesses. These critiques highlight difficulties replicating the results of early models of the territorial peace theory, point out empirical inconsistencies related to the effect of joint democracy on conflict onset, and cite several methodological and empirical issues. Defenders of the theory argue the theory has become more nuanced and more effectively operationalized over time and that these critiques may no longer be relevant. Finally, other critics charge that the use of large N statistics rather than comparative case studies detracts from the strength of the argument of the territorial peace. However, rather than framing the theories as competitors in opposition to one another, Andrew Owsiak contends that the disagreements between the democratic peace and territorial peace may be reconciled and demonstrates how the key factors from each theory compliment the other. His approach offers a promising pathway moving forward to further deepen our understanding of conflict onset, peace, and democratization.

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