During the 2014 presidential election in Indonesia two diametrically opposed candidates appeared to abide by an informal set of rules whereby neither candidate challenged the other's integrity in public. Privately, however, campaign advisors devised ways to attack their opponents, primarily by using media contacts to spread rumors and allegations. As a result, the 2014 presidential race in the world's third largest democracy became in many ways the most negative and polarizing witnessed since the fall of Suharto's authoritarian regime in 1998. We argue that the Obor Rakyat media scandal, a major political event in 2014 that remains understudied, represents a new manifestation of rumor politics and smear campaigning that might also reveal some half-truths about President Jokowi, who is widely hailed as a novel reformist politician because of his relatively clean record and lack of direct association with the Indonesian political establishment. The Obor Rakyat reports contain serious allegations against Jokowi, and for the purposes of this article we will focus on the three most prominent allegations: (1) Jokowi is a bad Muslim, (2) he is a puppet president, and (3) he is in the pocket of Chinese financiers known as cukong.
Abstrak. Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan pengelolaan kelas pada siswa kelas IV SDN 77/I desa Penerokan, Kecamatan Bajubang. Penelitian ini merupakan penelitian deskriptif kualitatif. Informan penelitian ini adalah guru kelas IV. Teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi. Hasil penelitian yaitu pengelolaan kelas yang dilaksanakan guru terlebih dahulu mengatur siswa yang berada di dalam kelas yaitu dengan membuat struktur organisasi kelas meliputi ketua kelas, wakil ketua kelas, sekretaris, bendahara serta seksi-seksi bidang seperti bidang olahraga, seni, kebersihan, keamanan dan sosial. Guru memberikan pengawasan terhadap pelaksanaan tugas dari masing-masing siswa yang memiliki jabatan dalam organisasi kelas. Setelah itu, pelaksanaan pegelolaan kelas dilanjutkan dengan pengaturan fasilitas kelas meliputi mengatur tempat duduk siswa yaitu semua siswa menghadap ke papan tulis. Siswa duduk secara berpasangan. Meja guru berada di depan sebelah kiri siswa. sedangkan papan tulis berada di tengah. Alat pengajaran seperti gambar pahlawan dan gambar rumah adat dan pakaian adat seluruh provinsi yang ada di Indonesia digantungkan di dinding kelas dengan rapi, walaupun jumlahnya tidak terlalu banyak. Kata kunci : pengelolaan kelas, sekolah dasar
This research aims to empirically examine the effect of the internal control system and the coercive force of the quality of local government financial reports. The method used is descriptive method of verification. While the technique of data analysis using correlation coefficient analysis and coefficient of determination. Quantitative data is secondary and primary data. Secondary data in the form of examination reports on the financial statements of local government district / city in the first Bogor region of West Java province in 2012 were obtained from Badan Pemeriksa Keuangan (BPK). Sementara data primer dikumpulkan dari kepala seksi akuntansi pada pemerintah daerah kabupaten/ kota di wilayah I Bogor provinsi Jawa Barat. The results showed that the internal control system is not a positive influence on the quality of financial reports of local governments while the coercive power of positive influence on the quality of local government financial reports.Keyword : internal control system, coercive power, financial report, quality of local government financial reports PendahuluanPenyusunan laporan keuangan diperlukan guna memberikan informasi yang relevan mengenai posisi keuangan suatu entitas pada suatu periode akuntansi, sehingga laporan keuangan menjadi suatu alat yang sangat berguna untuk membantu top management dalam proses pengambilan keputusan. Di sektor pemerintahan, penyusunan laporan keuangan merupakan suatu kewajiban yang harus dilakukan pemerintah untuk mempertanggungjawabkan aktivitas keuangannya kepada publik/ masyarakat, sehingga kandungan informasi dalam laporan keuangan pemerintah harus benar-benar berkualitas. Kriteria dan unsurunsur pembentuk kualitas informasi laporan keuangan disebutkan dalam Kerangka Konseptual Akuntansi Pemerintahan (PP No. 71 tahun 2010) terdiri dari: (a) relevan, (b) andal, (c) dapat dibandingkan dan (d) dapat dipahami.Laporan keuangan pemerintah harus memenuhi keempat karakteristik tersebut untuk mencapai tujuannya, karena keempat karakteristik itu merupakan prasyarat normatif yang diperlukan agar laporan keuangan pemerintah dapat memenuhi kualitas yang dikehendaki. Informasi yang terkandung di dalamlaporan keuangan yang dihasilkan oleh pemerintah daerah harus sesuai dengan kriteria nilai informasi yang disyaratkan oleh peraturan perundang-undangan. Apabila
Digital payments have changed people's financial behavior, particularly in Asian countries. The expansion of the internet network and the intensification of gadget functions have grown digital payment systems in mobile payments, internet banking, QR Codes, and electronic payments. Using a Systematic Literature Review, the study examined various Scopus articles from Asian countries to obtain an overview of the factors that influence the adoption of digital payments. We analyzed 597 digital, electronic, and mobile payment articles. TAM and UTAUT were found to be the most widely found theories to significantly affect user intent and even the continuity of digital payment use. While in the method, the structural equation model becomes the most widely used analytical method in various scientific publications related to this topic. This study has found internal and external factors from users in the adoption process of digital payments, including trust, perceived risk, satisfaction, security social influences, and facilitation conditions. Interestingly, some of these factors were insignificant in some studies due to differences in digital payment products that were the object of the study, respondents, and differences in research methods and approaches.
Abstract-The role of traditional markets is degraded due to their dirty and uncomfortable conditions and also the proliferation of modern markets. On the other side, traditional markets are the economical infrastructure where some of the societies paw for a living. Hence the local government is authorized to protect and empower traditional markets in their territory. The objectives of this research are to (1) explore existing standard and regulation, and (2) propose a feasible indicators using socio-economic-environment approach in developing minimum standard for traditional market to increase competitiveness. This research used qualitative method with explorative and descriptive approach. Data is obtained through documentation review and observation. Document review are conducted to develop an instrument for measuring minimum standard for traditional market by considering three aspects; social, economics, and environment. Preliminary testing was done using observation at 12 traditional markets managed by each local government at West Java Province. Data analysis process utilized documentary analysis and content analysis. As a result, there are 38 indicators for social aspect, 10 indicators for economics aspect, and 25 indicators for environment aspect. From preliminary testing, it showed that most traditional markets at West Java Province have only fulfilled less than 50% indicators for each aspect observed. Further study is required to be conducted to test validity and reliability of all indicators.
Abstrak. Tujuan Penelitian ini adalah untuk mengetahui strategi guru dalam melaksanakan pengelolaan kelas pada pembelajaran IPS kelas SDN.186/I Sridadi Muara Bulian. Jenis penelitian deskriptif qualitative. Teknik pengumpulan data observasi dan wawancara. Hasil penelitian yaitu strategi guru dalam pelaksanaan pengelolaan kelas antara lain adalah guru melaksanaan pengorganisasian kelas dengan membentuk organisasi kelas, daftar piket dan tata tertib kelas yang memilki tujuan agar kelas lebih terorganisir dan siswa memiliki arah dalam bertanggung jawab atas kelasnya. Dalam penataan tempat duduk, guru meletakkan siswa sesuai dengan kondisi fisik, fsikologis, dan model pembelajaran yang diterapkan di dalam kelas. Alat-alat pelajaran tetata rapi, ruang kelas terpelihara dengan baik, bersih dan nyaman, pencahayaan cukup, ventilasi berfungsi, serta dinding kelas diberi warna yang menarik utnuk siswa. Kata Kunci : Analisis, Pengelolaan Kelas
Abstract. This study aims to describe and measure (1) is measured by Price to Book Value Ratio (PBV). Disclosure of intellectual capital is measured by the Intellectual Capital Disclosure Index (ICD). This study uses Partial Least Squares (PLS) to analyze the data. The results of this study indicate that (1) the added value of intellectual capital has no negative effect on intellectual capital disclosure, (2) intellectual capital disclosure has no negative effect on firm value, (3) value added of intellectual capital has positive effect on firm value, and (4) value added intellectual capital has a positive effect on firm value through intellectual capital disclosure as intervening variable.Keywords: Value added intellectual capital, disclosure of capital, intellectual, corporate value. Abstrak. Penelitian ini bertujuan untuk mendeskripsikan dan mengukur (1) pengaruh nilai tambah modal intelektual terhadap pengungkapan modal intelektual, (2) pengaruh pengungkapan modal intelektual terhadap nilai perusahaan, (3) pengaruh nilai tambah modal intelektual terhadap nilai perusahaan, dan (4) pengaruh nilai tambah modal intelektual terhadap nilai perusahaan melalui pengungkapan modal intelektual sebagai variabel intervening. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2014. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh 36 emiten yang menjadi sampel. Penelitian ini menggunakan model Pulic-Value Added Intellectual Coefficients (VAIC) untuk mengukur nilai tambah modal intelektual. Nilai perusahaan diukur dengan Price to Book Value Ratio (PBV). Pengungkapan modal intelektual diukur dengan Intellectual Capital Disclosure Index (ICD). Penelitian ini menggunakan Partial Least Squares (PLS) untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa (1) nilai tambah modal intelektual tidak berpengaruh negatif terhadap pengungkapan modal intelektual, (2) pengungkapan modal intelektual tidak berpengaruh negatif terhadap nilai perusahaan, (3) nilai tambah modal intelektual berpengaruh positif terhadap nilai perusahaan, dan (4) nilai tambah modal intelektual berpengaruh positif terhadap nilai perusahaan melalui pengungkapan modal intelektual sebagai variabel intervening. Kata Kunci: Nilai tambah modal intelektual, pengungkapan modal, intelektual, nilai perusahaan.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.