Accounting for heritage assets: why and how? (Literature study on cultural heritage in Indonesia)

2020 ◽  
Vol 2 (1) ◽  
pp. 1-11
Author(s):  
Wiwin Juliyanti ◽  
◽  
Yohanes K. Wibowo ◽  
Keyword(s):  
Financial Reporting ◽  
Secondary Data ◽  
Research Problem ◽  
Data Sources ◽  
Government Accountability ◽  
Literature Study ◽  
Government Accounting ◽  
Fixed Assets ◽  
Secondary Data Sources ◽  
The Government

Purpose: This study aims to provide an overview related to research on heritage assets in Indonesia. This study classifies and reviews articles based on research methods and focused results regarding accounting treatment, is it in accordance with Government Accounting Standards (SAP)? Research Methodology: This research is a literature study which contains theories that are relevant to the research problem. The data collection is taken from secondary data sources, SAP and various scientific articles. Results: The results demonstrate that the treatment in several heritage assets in Indonesia has referred to the prevailing SAP, historical assets are recorded as fixed assets, without valuation using cost or revaluation, the majority has been presented in the financial report based on accounting principles, this means the government accountability requirements for disclosure of heritage assets have been quite achieved. Limitations: Secondary data sources using several articles that are not all published in accredited journals. Contribution: This research has implications for the government to evaluate the function of financial reporting as an accounting tool that facilitates the realization of transparency and accountability. Keywords: Heritage assets, Recognition, Assessment, Measurement, Presentation and disclosure, PSAP No. 07 of 2010 concerning Accounting for Fixed Assets

scholarly journals Cyber Counseling : Solusi Konseling di Masa Pandemi

2021 ◽  
Vol 8 (4) ◽  
pp. 579
Author(s):  
Mariana Puspa Sari ◽  
Herdi Herdi
Keyword(s):  
Secondary Data ◽  
Research Problem ◽  
Data Sources ◽  
Literature Study ◽  
Library Research ◽  
Teachers And Students ◽  
Secondary Data Sources ◽  
Guidance Teachers ◽  
Cyber Counseling

This study aims to explore the role of cyber counseling during the pandemic for Counseling Guidance Teachers and students. This type of research is a literature study or library research using secondary data sources collected through textbooks, e-books, scientific articles, websites, and other sources relevant to the research problem. The data of this study were analyzed descriptively qualitatively. The results of this study indicate that through online-based BK services, students and BK teachers/Counselors can be mutually facilitated because there are many opportunities and benefits available in an effort to support the achievement of counseling goals. The presence of cyber counseling as a counseling solution during the pandemic is expected to be able to help solve student problems at this time.

scholarly journals Public Service by the Government of Papua Province in the Special Autonomy

2016 ◽  
Vol 7 (2) ◽  
pp. 72-78
Author(s):  
Efraim Kambu
Keyword(s):  
Public Service ◽  
Local Governments ◽  
Public Services ◽  
Secondary Data ◽  
Physical Development ◽  
Data Sources ◽  
Government Officials ◽  
Industry Growth ◽  
Secondary Data Sources ◽  
The Government

Special Autonomy assigns its rights and obligations to local governments to regulate and manage their own affairs and interests of the society so that people increasingly can be served well. But in fact, public services provided is not maximized. This study used qualitative methods, data sources are divided into two types of data sources, namely primary and secondary data sources. The results of this study indicate that there is still lack of public services the Government of Papua Province visible from the weak aspects of responsiveness, which local governments less responsive to some of the problems in the field of education, economy and industry growth and physical development as well as non-physical. From the aspect of responsibility is also still found their weaknesses, which the Government of Papua Province is still not fully overcome the problems of corruption and poverty. Meanwhile, from the aspect of accountability, it is known that the performance of governance in Papua in providing public services are not running optimally, one reason is the lack of competence and capability of local government officials.

Pengadaan Vaksin Covid-19 Triwulan I Tahun 2021 di Indonesia Persfektif Hukum Ekonomi Syariah

2021 ◽  
Vol 4 (2) ◽  
pp. 260-279
Author(s):  
Kuryani Saputra ◽  
A. Kumedi Jafar ◽  
Muhammad Iqbal   Fasa
Keyword(s):  
Islamic Law ◽  
Law And Economics ◽  
Secondary Data ◽  
Data Sources ◽  
Literature Study ◽  
Economic Law ◽  
Trade Law ◽  
Import And Export ◽  
The Government ◽  
Islamic Economic

In the first quarter of 2021, Indonesia will purchase vaccines by importing COVID-19 vaccines from COVID-19 vaccine companies. Islamic Economic Law regulates the process of purchasing vaccines by importing Covid-19 vaccines, how transactions are completed, and aspects of the safety and halalness of Covid-19 vaccines. The purpose of this study was to determine the import contract of Indonesia's Covid-19 vaccine with halal guarantees and health aspects in accordance with sharia economic law. This research uses literature study method. The data analysis method used in this research is deductive analysis. The data collection method in this research is documentation. Sources of data used are primary and secondary data sources. The main data sources used in this study are COVID-19 vaccines, vaccine books, import and export of Islamic law and economics, Islamic law, trade law, and documents related to precedents contained in Islamic law. Sources of supporting data used in this research come from scientific studies, articles, and books that support the research topic. From the perspective of Islamic economic law, the purchase of the Covid-19 vaccine in Indonesia is included in the Salam sale and purchase contract. MUI has announced that the Covid-19 vaccine product is halal and multifaceted. In accordance with Presidential Regulation No. 99 regarding vaccine procurement and vaccination implementation in 2020, the current sales contract is in effect. For the Covid-19 pandemic, if there is a mandatory threat, the contract can be extended. Or cancel. The government guarantees the safety, type and quality of halal products as well as the effectiveness of the Covid-19 vaccine (namely the POM and MUI). The type of covid-19 vaccine with guaranteed halal products and an emergency use license is the type of vaccine from PT. Bio Farma (Persero), Sinovach Biontech Ltd, AstraZeneca.Keywords : vaccine procurement, covid-19 vaccine, salam contract

scholarly journals Problematika Pembelajaran Daring di Masa Pandemi Covid-19 dan Solusi Pemecahannya

2020 ◽  
Vol 7 (4) ◽  
pp. 281
Author(s):  
Asmuni Asmuni
Keyword(s):  
Online Learning ◽  
Secondary Data ◽  
Research Problem ◽  
Network Access ◽  
Literature Study ◽  
Library Research ◽  
Collection Data ◽  
Secondary Data Sources ◽  
Role Of Parents

The purpose of this study was to analyze the problems of online learning during the Covid-19 pandemic and the solutions to solve them. This type of research is literature study or library research using secondary data sources collected through textbooks, e-books, perodical, statutory regulations, websites, and other sources relevant to the research problem. The research data were analyzed qualitatively with an interactive model, which consists of data collection, data reduction, data presentation, and conclusion drawing. The results of this study indicate that the implementation of online learning during the Covid-19 pandemic has various problems experienced by teachers, students, and parents. The teacher's problems are in the form of weak mastery of IT and limited access to supervision of students, from students in the form of inactivity in learning, limited support facilities and internet network access, while from parents in the form of limited time in accompanying their children during online learning. These various problems can be overcome by increasing competency in IT mastery, intensive supervision by involving the role of parents, and providing manual assignments.

scholarly journals The Policy of Japanese Fascist Military Authority on Pesantren Education

2020 ◽  
pp. 52
Author(s):  
Moh Slamet Untung
Keyword(s):  
Research Method ◽  
Educational Institution ◽  
Secondary Data ◽  
Research Problem ◽  
Japanese Government ◽  
Data Sources ◽  
Primary Data ◽  
Library Research ◽  
Scientific Papers ◽  
Secondary Data Sources

This study tries to describe the policy implemented by the Japanese fascist military authority toward pesantren education during their occupation in Indonesia. The research problem is how the policies used by the Japanese fascist military authority towards pesantren during their occupation in Indonesia before the independence of Indonesia. Primary data sources of this study include some works examining the policies of the Japanese fascist military authority towards pesantren education. Various scientific papers on Japanese colonization in Indonesia are used as secondary data sources of this study. This study uses historical approach and library research method focusing on the policies of the Japanese fascist military authority towards pesantren education. The collected data then were analyzed by using content analysis. This study exposes that the Japanese government provide more freedom for pesantren education than the Dutch colonial to develop themselves without any affection from the Japanese government. It could be seen from a fact that when pesantren were about to develop their basic potential as an educational institution teaching anti-colonial attitudes, Japanese government immediately acted repressively. They always monitored the kiai as well as all pesantren’s activities.

EFEKTIVITAS JAMINAN PERORANGAN (PERSONAL GUARANTEE) DALAM MENUNJANG PENYELESAIAN KREDIT BERMASALAH DI BANK BRI CABANG SURAKARTA DAN BANK BNI SYARIAH CABANG SURAKARTA

2020 ◽  
Vol 8 (1) ◽  
pp. 111
Author(s):  
Nur Intan Yunianti ◽  
Ambar Budhisulistyawati
Keyword(s):  
Secondary Data ◽  
Data Sources ◽  
District Court ◽  
Primary Data ◽  
Fixed Asset ◽  
Nonperforming Loans ◽  
Descriptive Research ◽  
Qualitative Approaches ◽  
Fixed Assets ◽  
Secondary Data Sources

<p>Abstract<br />This article aims to determine the effectiveness of personal guarantees on the settlement of nonperforming loans at the Bank BRI of Surakarta Branch and Bank BNI Syariah of Surakarta Branch. This study uses empirical<br />(nondoctrinal) legal research methods with the nature of descriptive research and qualitative approaches. The study uses qualitative methods with primary data sources and secondary data sources in the form of primary legal materials, secondary legal materials, and tertiary legal materials.  Data collection techniques in the form of taking primary data from interviews or interviews accompanied by studies of supporting documents. The results of the study indicate that there is a guarantee of individuals (borgtocht) in the form of coorporate guarantees and personal guarantees as an additional guarantee after the existence of material guarantees (fixed assets) but is able to be a tool for creditors in monitoring the continuity of the debtor’s business. Based on the results of the study according to the authors it can be seen that the effectiveness of individual guarantees in the settlement of non-performing loans is less effective because it is less able to guarantee the completion of credit at the BRI Branch of Surakarta Branch and Bank BNI Syariah Surakarta Branch considering the execution of the execution is too complicated. As well, these two banks have never sued the execution of individual guarantees to the District Court. During this time credit settlement uses fixed assets<br />Keywords: Effectivity, Credit, Persnal Guarantee</p><p>Abstrak<br />Artikel ini bertujuan mengetahui efektivitas jaminan perorangan (personal guarantee) pada penyelesaian kredit bermasalah di Bank BRI Cabang Surakarta dan Bank BNI Syariah Cabang Surakarta. Penelitian ini menggunakan metode penelitian hukum empiris (nondoktrinal) dengan sifat penelitian deskriptif and pendekatan kualitatif. Penelitian menggunakan metode kualitatif dengan sumber data primer dan  sumber data sekunder berupa bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier.  Teknik pengumpulan data berupa pengambilan data utama dari wawancara atau interview yang disertai dengan studi dokumen-dokumen pendukung. Hasil penelitian menunjukkan bahwa adanya jaminan Perseorangan (borgtocht) baik berupa coorporate guarantee maupun personal guarantee sebagai jamminan tambahan setelah adanya jaminan kebendaan (fixed asset) namun mampu sebagai alat bantu kreditur daalam memonitor kelangsungan usaha debitor. Berdasarkan hasil penelitian menurut penulis dapat diketahui bahwa efektivitas jaminan perorangan dalam penyelesaian kredit bermasalah kurang efektif karena kurang dapat  menjamin penyelesaian kredit di Bank BRI Cabang Surakarta dan Bank BNI Syariah Cabang Surakarta mengingat pelaksanaan eksekusi yang terlalu rumit. Serta, kedua bank ini belum pernah melakukan gugatan eksekusi jaminan perorangan ke Pengadilan Negeri. Selama ini penyelesaian kredit menggunaka jaminan kebendaan (fixed asset)<br />Kata kunci: Efektivitas, Pemberian Kredit, Jaminan Perorangan</p>

scholarly journals Standar Operasional Prosedur Kantor Imigrasi Dalam Penanganan Wisatawan Asing Yang Menyalahgunakan Izin Tinggal Kunjungan Di Bali

2019 ◽  
Vol 7 (1) ◽  
pp. 168
Author(s):  
Muhammad Itsar Susilo ◽  
Gde Indra Bhaskara
Keyword(s):  
Special Class ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Foreign Nationals ◽  
Standard Operating ◽  
Qualitative Descriptive ◽  
Secondary Data Sources ◽  
The Republic ◽  
The Government

This research was conducted to seek the Standard Operating Procedures of the Immigration Office in Handling Foreign Tourists Who Misused Permits for Visiting Visa in Bali. The research used in study is qualitative descriptive. The informant determination technique used was the Purposive Procedure technique. The data sources used were primary and secondary data sources. Primary data in this study were data that come from direct observation to the location of the study by observation and interview. While secondary data in this study were data obtained from documentation or literature studies to supplement primary data. The results showed that the supervision and deportation of foreign nationals at the Ngurah Rai Special Class I Immigration Office was carried out to the maximum by immigration officers, starting from the coming till being out of Indonesia, the process was in accordance with Law Number 6 of 2011 and Regulations The Government of the Republic of Indonesia Number 31 of 1994 concerning Procedures for Supervision of Foreigners and Immigration Measures as well as provisions that apply to the stages of foreigners is carried out by the process of detention in the detention room of the Immigration Office, given the action by the Head of the Immigration Office. Keywords: Immigration Office, Foreign Tourists, Visa Permits

scholarly journals KONSEP ETIKA PESERTA DIDIK KETIKA BELAJAR DALAM KITAB TA’LIM AL-MUTA’ALLIM TARIQ AL-TA’ALLUM KARYA SYAIKH AL-ZARNUJI

Conciencia ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 1-9
Author(s):  
Ahmad Sulaiman
Keyword(s):  
Secondary Data ◽  
Islamic Education ◽  
Data Sources ◽  
Primary Data ◽  
Literature Study ◽  
Education Students ◽  
Education Leaders ◽  
Qualitative Descriptive ◽  
Secondary Data Sources ◽  
Self Potential

Students are one component of education. Students have the potential to be developed to become established. While the factors that can develop students' self potential are themselves and their additional factors relating to parents, environment and education. Islamic education has the task of creating students to understand the purpose of attracting and understanding their work on earth. Because the education received is not only theoretical and dogmatic, but also recognition of the conceptual. Especially things related to life ethics must be owned by these students. Can be considered about ethics that can be done easily, then comes the ethical concepts of students as outlined in the discussion or ideas about matters related to the ethics of students expressed by many Muslims, one of which is the author of the book Ta'lim al-Muta ' allim Tariq al-Ta'allum, Burhanuddin al-Zarnuji. This research is a qualitative descriptive study with the type of literature study, with primary data sources Ta'lim al-Muta'allim Tariq al-Ta'allum by al-Zarnuji, and supported by secondary data sources such as journals, magazines and data discussed about the theme written in this article. The results of this study are expected to be able to arouse Muslim awareness and adjust the appropriateness of Islamic education leaders and inspire more complex and integral research on learner ethics.

scholarly journals Understanding COVID-19 vaccination program among Indonesian public

2021 ◽  
Vol 5 (3) ◽  
pp. 212-223
Author(s):  
Gunawan Widjaja ◽  
M. Zahari MS ◽  
Puji Hastuti ◽  
Aat Ruchiat Nugraha ◽  
Ira Kusumawaty
Keyword(s):  
Data Analysis ◽  
Analytical Approach ◽  
Secondary Data ◽  
Data Retrieval ◽  
Research Problem ◽  
Data Sources ◽  
Public Understanding ◽  
Scientific Journals ◽  
Literature Study ◽  
Vaccination Programs

We analyze publications from various health scientific journals, especially the Covid-19 vaccine program, which succeeded in answering this research problem. We want the Covid-19 vaccine program among citizens in terms of challenges and expectations. Our data retrieval efforts are carried out using electronic applications on data sources based on health publications related to the Covid-19 pandemic and national vaccination programs from Esavier, Google Book, Taylor&France, Sagepub, Google Scholar, and Researchgate. Furthermore, data analysis involves a system of data evaluation, coding, and interpretation before concluding. With secondary data, we report the results; this paper chooses a descriptive and qualitative analytical approach and literature study. All stages and systems of our research design followed the researcher's direction for a descriptive qualitative review so that we were assisted in reporting the results. We can summarize the results that the vaccine program has received publicly. However, due to the government's limitations so far, public understanding of the vaccine agenda still requires national support and participation, so this is a challenge and hope in completing the Covid-19 response agenda in Indonesia.

scholarly journals Model Pengelolan Dana Desa Berbasis SID untuk Mendorong Akuntabilitas

ARISTO ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 104
Author(s):  
Akhmad Habibullah ◽  
Dyah Mutiarin
Keyword(s):  
Secondary Data ◽  
Data Sources ◽  
Management Model ◽  
Fund Management ◽  
It Impacts ◽  
Secondary Data Sources ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
Government Institution

This study aims to explain the model of village fund management based on the Village Information System (SID) in all villages in 15 sub-districts in the Wonosobo Regency, which amount to 236 villages. The study focused on the village fund management model by utilizing existing SID technology, namely the Desa Mitra Application. As well as to explain the extent to which this new model is developing and how it impacts the community. This study uses model qualitative methods, with the premier and secondary data sources, with data collection techniques using questionnaires, interviews, observation, and documentation. This study revealed that the SID-based village fund management model using the village partner application in Wonosobo District was very helpful and useful in managing village funds. Of the four stages of managing existing funds, the application of village partners plays a significant role in helping each process of managing existing funds. as in the stages of planning, corporate governance, implementation, and reporting and accountability. There are several important factors that influence the creation of the existing accountability model, namely the Government Institution in this case the Wonosobo District, the Village Government, and the existing HR. The results of this study show good results regarding the accountability of Village Funds in Wonosobo., vertical and horizontal accountability models are characteristic of the management of Village Funds in Wonosobo District by utilizing the developed SID.

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