Analisis Penerapan PSAK 109 Dalam Penyajian Laporan Keuangan Lazismu

<p class="bdabstract">The amil zakat institution is formed by the government, mass organization, or community that functions as a forum for collecting, distributing, and utilizing zakat, infaq, and alms funds. Management of zakat and other funds must be carried out professionally, transparently, and according to PSAK 109 financial reporting standards because the management of these funds will be accounted. The purpose of this study was to determine the extent of the application of PSAK 109 contained in the financial statements 2020 of Lazismu Palopo city. The method used is descriptive qualitative. The results showed that the Lazismu of Palopo city had fulfilled the four elements of the report from PSAK 109. Only reports on changes in assets under management aren’t presented.</p>

Is the (Mass) Party Really Over? The Case of the Dutch Forum for Democracy

Over the past decades, the Netherlands has witnessed the rise of several influential populist radical right parties, including the Pim Fortuyn List (Lijst Pim Fortuyn), Geert Wilders’s Party for Freedom (Partij voor de Vrijheid) and, more recently, the Forum for Democracy (Forum voor Democratie [FvD]). By analyzing the party’s organizational structures, this article seeks to determine whether the FvD may be considered a new “mass party” and to what extent ordinary members can exert influence over the party’s internal procedures. The party’s efforts to establish a large membership base suggest that the FvD set out to build a relatively complex mass organization. Through targeted advertising campaigns, the party made strategic use of social media platforms to rally support. Thus, while the means may have changed with the advent of the internet, the FvD invested in creating some organizational features that are commonly associated with the “mass party” model. At the same time, however, the party did not really seek to foster a community of loyal partisan activists among its membership base but instead treated its members as donors. The party is clearly characterized by centralized leadership in the sense that the party’s spearhead, Thierry Baudet, maintains full control over key decision-making areas such as ideological direction, campaigning, and internal procedures. At first sight, the party appears to have departed from Wilders’s leader-centered party model. However, a closer look at the party apparatus demonstrates that the FvD is, in fact, very hierarchical, suggesting that the party’s internal democracy is much weaker than the party’s name might suggest.

Peranan Tuan Guru Ormas Islam Nahdlatul Wathan di Lombok Wadah Ajaran Keagamaan dan Sosial (Islam)

<p class="05Abstrak">Abstract</p><p class="06IsiAbstrak">The teachings of Islam for the Sasak people get a very high place in carrying out their daily religious life in accordance with the teachings of their religion. The purpose of this study is to analyze theoretical analysis on Islamic religious traditions that have existed in the Sasak community since the beginning of their entry, placing more emphasis on strengthening religious practices or rituals that at a glance place great importance on religious expression. This research method uses the library research method about the role of the Nahdlatul Wathan Islamic mass organization figure in Lombok. The results showed that Nahdlatul Wathan focused on three areas of development, namely education, social and da'wah. The presence of Tuan Guru on the island of a thousand mosques gives a different feel. Bahklan is a characteristic of society, its influence can be felt in various fields, not only in the field of education, in politics but also in the executive field. </p><p class="06IsiAbstrak"><strong>Keywords:</strong> Tuan Guru, Community, Lombok, Nahdlatul Wathan.</p><p class="061AbstrakIndonesia">Abstrak</p><p class="061IsiAbstrakIndoneia">Ajaran Islam bagi masyarakat sasak mendapatkan tempat yang sangat tinggi dalam menjalankan kehidupan keagamaannya sehari-hari sesuai dengan ajaran agama yang dianut. Tujuan dari penelitian ini adalah melakukan telaah teori analisis pada Tradisi keagamaan Islam yang terdapat di masyarakat Sasak sejak awal masuknya, lebih menekankan pada penguatan-penguatan amalan atau ritual keagamaan yang secara sepintas sangat mementingkan ekspresi keagamaan. Metode penelitian ini menggunakan metode <em>library research</em> tentang peranan tokoh ormas islam nahdlatul wathan yang ada di lombok. Hasil penelitian menunjukkan bahwa Nahdlatul Wathan fokus pada tiga bidang pembangunan, yaitu pendidikan, sosial dan dakwah. Kehadiran Tuan Guru di pulau seribu masjid memberikan nuansa yang berbeda. Bahklan merupakan ciri khas masyarakat, pengaruhnya dapat dirasakan di berbagai bidang, tidak hanya di bidang pendidikan, di bidang politik tetapi juga di bidang eksekutif. </p><p class="05Abstrak"><strong>Kata kunci:</strong> Tuan Guru,<em> </em>Masyarakat, Lombok, Nahdlatul Wathan.</p>

Institutional Changes, Influences and Historical Junctures in the Communist Youth League of China

The Chinese Communist Party (CCP) regards the Communist Youth League (CYL) as a critical and distinctive mass organization that acts as an “assistant” and “reserve army” for the Party. This article uses the analytical concepts of historical institutionalism and critical junctures to discuss the changes in the CYL during the post-Mao period. We focus on two critical junctures: 1982, when the CYL became a route to rapid promotion for cadres, and 2016, after which its cadres had fewer opportunities for promotion and the CYL was pushed back to its original role in youth United Front work. We also find that the CYL has refined its United Front methods to attract talented young people by offering them services. This reflects the efforts of the CCP regime to adapt to circumstances and ensure its survival.

The Islamic Defenders Front (FPI) As an Opposition Force in The Joko Widodo’s Era in 2014-2020

FPI (Islamic Defenders Front) is a mass organization that has consistently positioned itself as the opposition since the reformation. However, during the Jokowi era, the FPI's opposition was more dominant than during before Jokowi era. Using Robert A. Dahl's opposition theory and Maurice Duverger's pressure group theory, as well as qualitative methods, this study wants to see the reasons for FPI as an opposition, FPI's affiliation with Joko Widodo's political opponents. It then analyzes the relationship between ideological and political aspects. This study shows that the FPI oppositional movement is divided into two. That is, the FPI oppositional movement is based on ideological aspects and based on political aspects. This includes da'wah, political support for Jokowi's opponents, and oppressive movements such as the 212 movements. FPI can strengthen identity politics because FPI often uses SARA issues in its movement as a radical Islamic organization.

PEMBERITAAN PEMBUBARAN ORGANISASI FRONT PEMBELA ISLAM (Framing mediaindonesia.com dan kompas.com)

<span class="fontstyle0">The purpose of this research was to see the framing of the news about the dissolution of the mass organization of the Islamic Defenders Front (FPI) by mediaindonesia.com and kompas.com. This research used a qualitative approach and framing analysis method with the Zhongdang Pan &amp; Kosicki model. There were four (4) framing tools used to analyze,<br />namely (1) Syntax, (2) Script, (3) Thematic, (4) Rhetorical. The research objects were five (5) news of the disbandment of FPI on mediaindonesia.com and three (3) news of that on kompas.com. Data analysis was carried out by analyzing news based on semantic, script, thematic and rhetorical structures. The results showed that mediaindonesia.com constructed the disbandment of the FPI mass organization as an appropriate government step, based on legal grounds, not making it up and there was no element of sentiment towards FPI because the decision had referred to the right legal basis. The framing of the disbandment of the Islamic Defenders Front (FPI) community organization on mediaindonesia.com supported the government by providing government sources and quotations from sources who supported the government. Meanwhile, Kompas.com was more supportive of the community with sources from within the community and quotations from sources who supported the community. The construction process carried out by the two mass media has represented the stages of construction described by the social reality construction theory of mass media.</span>

Ngenger tradition and ideology transformation in inter-cultural communication

In Tempurejo, Ngawi, between the 1960s and 1970s, many Ponorogo residents chose to ngenger. Ngenger is living and working sincerely, not paying to a household of someone whose position is much higher in dignity, degree, and education. Children who come to ngenger the background are poor and have the ideology of the Nahdlatul Ulama (NU) mass organization or abangan. After finishing ngenger, the majority turned into Muhammadiyah activists and developed Muhammadiyah in Ponorogo. From the above problems, this study intends to reveal, First, the process of planting Muhammadiyah ideology. Secondly, there is an ideological transformation. This research was conducted in Ngawi and Ponorogo with qualitative descriptive methods. In-depth interviews, observation, and documentation of extracted data. The study results are the regeneration process carried out first; they see Muhammadiyah as an open, modern, professional organization. Second, families are open-minded and not doctrine. Third, the exemplary of educators and community leaders who have sincerity, the spirit of struggle, and the principle of the emphasis on the importance of Islamic da'wah. The ideological transition from originally an abangan Islam and NU to Muhammadiyah was because as long as the ngenger were introduced to Muhammadiyah organizations that were tolerant, open, modern, professional, and egalitarian.

MENYELESAIKAN MASALAH INTOLERANSI: ANALISIS PERAN DAN BENTUK KOMUKASI (Studi Kontroversi Pondok Pesantren Waria Al-Fatah Yogyakarta)

Indonesia is a multicultural country that upholds the values of tolerance. But along with the development of increasingly sophisticated times the value of tolerance is increasingly lost. Tolerance that is always held in high esteem is now replaced by an attitude of intolerance that is increasingly common in this increasingly sophisticated digital era. Intolerance is a serious problem that must be faced by Indonesia. The digital age makes it easy for people to spread information. However, this increasingly sophisticated era if not utilized properly will cause problems. One of them is the problem of intolerance that occurs in the waria boarding school Al-Fatah Yogyakarta. This problem occurs because there is information from a media that is still in doubt. Transvestites who are vulnerable groups whose presence is only underestimated by both the state and society. Thus, transgenders who are only a minority group often receive discriminatory actions from intolerant mass organizations. The intolerant mass organization demands to close the pesantren which is a gathering place for transvestites to study religion. So then it is interesting to study. This study aims to determine the role and form of education in solving problems of intolerance in the waria al-Fatah Islamic boarding school in Yogyakarta. This study uses a qualitative descriptive approach with Miles and Huberman analysis techniques. While data collection through observation, interviews and documentation. The results of this study are intolerance that occurs in the Al-Fatah transgender boarding school due to misunderstandings in communication and acts of intolerant mass organizations in spreading information Communication has an important role in resolving these problems. Form of communication between groups with the aim of mediating the problem successfully carried out by the parties concerned. Communication between groups consisting of pesantren, government and the community provides solutions to the problem of intolerance.

Badiuzzaman Said Nursi and KH Ahmad Dahlan’s Thoughts on Education Reform: A Comparative Study

In order to control the movement of globalization throughout this modern era, one of it's key aspects is through deconstruction throughout the education sector. Undoubtedly, high quality education management was produced by integrating disciplines in practice with fundamental Islamic values within the learning process. Besides that, this approach had also been continuously used among reformist leaders to weaken the dangerous Western ideology that influenced significantly the global government system through colonialism mostly by poisoning the generation of youth through sole reference to materialism philosophy and rationalism. Based on that issue, numerous powerful leaders in Indonesia have intervened to rectify the problem among Muslims by reconstruction of the education systems rather than through political as well as other aggressive physical interaction. KH Ahmad Dahlan was the trustworthy figure in endorsing the concept of educational reform through the "Muhammadiyah" mass organization, which was formed in Yogyakarta in 1912. The conducted a study to examine the similarities amongst KH Ahmad Dahlan and Badiuzzaman Said Nursi in applying the Islamic Education Reform System in the region. In this research, the researcher uses full qualitative method and documentation related to the topic of this research, which then will be analyze descriptively.