Publication Search

Tujuan penelitian ini adalah untuk: 1) Mengetahui peran masyarakat dalammenanggulangi politik uang dalam pelaksanaan pemiliham umum 2019 di Desa PulosariKecamatan Kebakkramat Kabupaten Karanganyar. 2) Mengetahui faktor-faktor yangmelatar belakangi masyarakat menerima politik uang dalam pelaksanaan pemiliham umum2019 di Desa Pulosari Kecamatan Kebakkramat Kabupaten Karanganyar. 3) Untukmengetahui upaya yang dilakukan oleh masyarakat dalam memanggulangi politik uangpada pemilu 2019.Metode penelitian menggunakan pendekatan deskriptif kualitatif, sumber datamenggunakan data primer dan data sekunder. Subjek penelitian ini adalah masyarakatpeserta pemilu 2019 di Desa Pulosari Keacamatan Kebakkramat Kabupaten Karanganyar.Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi.Keabsahan data menggunakan triangulasi sumber dan triangulasi metode. Teknik analisisdata menggunakan model analisis interaktif.Berdasarkan hasil penelitian diperoleh kesimpulan bahwa: 1) Peran masyarakatdalam menanggulangi politik uang dalam pelaksanaan pemiliham umum 2019 di DesaPulosari Kecamatan Kebakkramat Kabupaten Karanganyar masih rendah, masyarakat DesaPulosari cenderung membiarkan dan bersikap terbuka terhadap praktik politik uang yangterjadi di desanya dan tidak melaporkan praktik politik uang tersebut kepada pihakpengawas pemilu. 2) Faktor-faktor yang melatarbelakangi masyarakat Pulosari dalammelakukan Money politics dalam pemilu yaitu karena masalah ekonomi, kebiasaan ketikapemilu, pendidikan politik yang rendah, sehingga masyarakat cenderung terbuka danmenerima kegiatan money politics yang dilakukan oleh calon kandidat dan menerimasegala macam bentuk pemberian. Pemberian uang yang membuat masyarakat merasa wajibuntuk mengikuti proses pemilu karena adanya bentuk kesepakatan tidak tertulis denganunsur-unsur paksaan dari para pelaku money politics. 3) Upaya yang dapat dilakukanmenanggulangi politik uang dalam pelaksanaan pemiliham umum 2019 di Desa PulosariKecamatan Kebakkramat Kabupaten Karanganyar yaitu dilakukan dengan memberikanpendidikan politik kepada masyarakat serta melaporkan kejadian politik uang kepadapengawas pemilu yang disertai dengan bukti-bukti yang cukup.Kata Kunci: Peran Masyarakat, Pemilihan Umum, Politik Uang

Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswantoro University, Soegijapranata Catholic University, Sultan Agung Islamic University, State University of Semarang, and University of Muhammadiyah Semarang. The sampling technique used in the research is accidental sampling. As much as 100 questionnaires have been delivered to the chosen respondents and all of them are declared properly to use. The analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender and religiosity have impact on tax evasion ethical perception, however LoM does not. The results of the research show that religiosity and LoM do not mediate the relationship between gender and tax evasion ethical perception.

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.

Capitalism is believed to bring profit to the owners of capital and encourage economic growth, but the bad impact it generates for the wider community is also more so that capitalism creates a seemingly endless snare. Accounting as part of the economy also can not be separated from capitalism. This article aims to explain the traps of capitalism inherent in the adoption of the International Financial Reporting Standard (IFRS). The traps of capitalism inherent in the adoption of IFRS include (a) increasing opportunities for foreign investors to exploit the natural resources and human resources in Indonesia, (b) the opening of opportunities for the capitalist economic system to replace the family economy system mandated by the Constitution 1945, (c) fair value accounting in IFRS provides an instrument for profit accumulation greed, (d) IFRS adoption encourages Indonesia to engage in global markets so as to facilitate 'flow of things capitalism', which affects the accumulation of money (profit) as the sole Goals and other "value" waivers, including moral values. Efforts to compensate for the trap of capitalism in IFRS adoption can be an increase in the ethics of accountants' learning adapted to the ideology of Indonesia and the value of the Godhead, the development of business processes and accounting practices based on religious values, and the development of critical accounting discourse as a means of awareness of the adverse effects of capitalism. Keywords: trap of capitalism, accounting, adoption of IFRS

Abstract:Law sanctions in taxation consist of administrative and penal sanction. However, administrative one is preferred in its implementation. It is because of its more advantage in term of time and the penal money goes to state cash. The disadvantageous is it does not give up giving to its doers and who will do it. Keywords: tax, administrative and penal sanction.

Abstract:Money laundrying is regarded as new species in Indonesian legal kaleidoscope. Not many know the ins and out of the operating mode in this crime while the effect of this to the government is not a little. The former IMF managing director, Michael Kamdessus estimated the money laundryng activities to absorb 600 billion USD annually which is equal to 2%-5% of GDP through out the globe. Therefore, how can Indonesian legal system anticipate the global scale of this crime. Keywords : Juridical Anticipation,  Money Laundering

AbstractsElection becomes a means of the process of democratization that must be conducted directly, publicly, freely, undisclosely, reliable and fairness. Based on the above norms, especially for the local election, it is hoped that a responsible and potential capable local leader/chief and/or vice local leader/chief will emerge. Yet, there are many disappointed incidents that need to be concerned during and after the election complete, such as the fight between supporters’ candidates, the unfair ballot counting, money politics and other dirty tricks. Those proved that the rules of law are still neglected during the local election. Considering that negligence, it is necessary (a) to recover the article 581 UU Number 32/2004 (b) to compromise between the law assurance, justice and benefits, and (c) to educate people about the culture of law, especially for the culture of personal law to be the open culture of law. Keywords:local leader/chief, reliable.