This study aims to investigate the possibility of any indication of misuse of discretionary funds in the budget, and to obtain empirical evidence on the factors of budget capability and political motives that affect the proportion of these funds before the local election in 2015. The study was conducted in 143 districts/cities in Indonesia in 2015 which implement the local election simultaneously. The results using t-test showed that there was no different proportion of discretionary funds before and ahead of the local election in 2015. This implies that there is no indication of misuse of grant and social aid before the local election in 2015. The results of multiple regression analysis showed that the fiscal capacity factor (fiscal space) and political factors affect the size of proportion of discretionary funds (grants and social aid) before the local election in 2015. The larger the local government fiscal space, the greater the allocation of its discretionary funds. Incumbents are more likely to use discretionary funds to lure prospective voters to reelect in the local election 2015 than non-incumbent regional head.

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Law of The Republic of Indonesia number 6 of 2014 concerning the village, mandates that the central government allocates fund through transfer mechanism to the Regency/ City. Therefore, it is necessary to monitor and evaluate the implementation regarding about the integrity of the law. This study aims to improve the capability and capacity of Village Government apparatus in term management of the Village Fund, to optimize the fund utilization. The method used in this research is descriptive qualitative, data collection techniques include focus group discussions, in-depth interview, observation, and documentation. The place of research in the Bulusulur village, Wonogiri District, Wonogiri Regency, Central Java. The Informant consist of the village head, including the village apparatus, village-owned enterprises (Village BUM

The aim of this research is to determine the influence of religiosity, level of literacy, income, and accessibility to the consciousness of paying profession zakâh. This research uses quantitative methods and applies multiple regression analysis. We use purposive random sampling with 124 samples which represent Moslems from 14 districts in Indonesia. Based on multiple regression analysis, it can be seen that religiosity, literacy, income, and accessibility have significant effects to the consciousness of paying profession zakâh. Therefore, this study encourages zakah institutions to improve its accessibility including location and payment to increase the consciousness of paying zakâh on profession.

This study aimed to analyze about the meaning Muqridh and Qardhul Hasan implementation on Islamic Banking in Indonesia. The paradigm used in this study is interpretive paradigm with a phenomenological approach. The methods of data collection are in-depth interviews, observation, and documentation, while the analysis taken is Interpretative Phenomenological Analysis (IPA) and Syar'i Analysis. Interpretative Phenomenology Analysis (IPA) result shows that according to the understanding Muqridh, Qardhul Hasan has diverse meanings, namely Qardhul Hasan defined as loans and also interpreted as charitable. It is stated in the financing of implementation Qardhul Hasan is done in two ways: Productive Loan and Social Fund. Furthermore, according to the data presented in the Financial Statements of Islamic Banking, Qardhul Hasan funding comes from three sources, namely Non-Halal Funds, Fines, and Infaq Sadaqah. It is not accordance with Islamic law because the mix of funds derived from activities that are kosher and non-kosher (Makruh even the possibility haram). To the solution offered is to change the paradigm by providing a correct understanding of the financing Qardhul Hasan is as charitable, and merge the Non-Halal Funds and Penalties as Corporate Social Responsibili (CSR) Funds. Suggestion of this research is mainly proposed for (1) more Islamic banks to develop financing models Qardhul Hasan are more varied, and (2) for subsequent researchers in order to develop research related to Hasan Qardhul contribution to alleviate poverty in Indonesia.Qardhul Hasan merupakan salah satu ciri pembeda antara bank syariah dengan bank konvensional yang di dalamnya terkandung misi sosial, di sam-ping misi komersial. Misi sosial kemasyarakatan ini diharapkan akan meningkatkan citra dan loyalitas masyarakat terhadap bank syariah (Antonio,