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This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

Ngasinan Etan Village is one of the villages located in Gebang Village. The livelihood as a small businessman from this village is very possible because of the very strategic location close to the Gebang traditional market and the traditional Pucuk padar. The increase in tofu production in Gebang village has positive and negative impacts, the positive impact is that it has increasingly increased the MSMEs of Gebang village and can improve the welfare of the community. The negative impact is the amount of tofu waste that is released, causing unpleasant odors. The main problem asked by these entrepreneurs is the accumulation of dense waste that often affects the environment which causes air pollution as it is delicious. With the consideration of the community specifically tofu entrepreneurs, and with the thought of solutions based on existing theories and research results, the first priority that needs to be done is to improve the management of solid waste management in tofu. Improvements to the tofu mill's solid waste management methods, by providing an understanding of how to manage tofu's basic waste into food products. Utilization of tofu waste can be done by drying and made with a variety of processed products that can be consumed by the community, for example, processed into tempe gembus, beef food, fish feed sources, nata de soya production, tofu waste as organic fertilizer, tofu waste, tofu waste to poultry feed and tofu pulp into processed crackers.Tofu, Gebang, Masaran, Sragen waste

A person's identity can be interpreted as the basic nature, mentality, character, or self-esteem of the person. The character of the Indonesian people is to live a simple life, obey the rules, and like to work together. Gotong royong is a harmonious cooperation that produces products that are beneficial to people's lives. For example gamelan, various types of gamelan instruments are beaten together to produce harmonious musical sounds that are pleasant to hear, useful, and make people relaxed and not stressed.

Zakat is the third pillar of Islam that must be performed by Muslims worldwide. It is an obligation that all Muslims fulfill by giving basic foods and other wealth. In return, some of the underprivileged and deserving groups enjoy donations from fellow Muslims. Zakat is not receiving certain assets prescribed by religion. Rather, Zakat is donated in the form of benefits that may be categorized as things that are quite needed. Such as the donation of clean water after reviewing the amount of water that is not suitable for consumption and use. Another example is the benefit of sanitation that has efforts to reduce the symptoms of infectious and dangerous diseases. The formulation of the problem in this study is how the form of sanitation zakat and how the view of Islamic law on sanitation zakat. The data analysis method used in this research is descriptive qualitative method. In this study there are two things that will be analyzed, namely sanitation zakat and sanitation zakat in the view of Islam. Observation or observation is a data collection activity used to collect data in research through the five senses or can be interpreted as observation in systematic recording of symptoms that appear on the object of research. Sanitation in principle is a deliberate behavior in the culture of clean living with the intention of preventing humans from direct contact with dirt and other hazardous waste materials, with the hope that this effort will maintain and improve human health. Waste materials can cause health problems. These include human or animal feces, solid waste materials, domestic waste water (laundry, urine, bathing or laundry waste materials), industrial waste materials and agricultural waste materials.

Marketing or promotional strategies used by the Company CV. Cipta Cemerlang Abadi still uses banners posted in strategic places and distributed brochures. With the promotion media, Banners have problems that are often replaced or removed by others, because the installation of banners has not used official government tax. And for brochure media, there are constraints on increasing production costs to print and spread the promotional media. So most consumers who enter only those who often work with this company or customers. By utilizing the development of the Internet world, where there are millions of users and can be accessed anywhere and anytime, to promote the work of design and sales, the CV. Cipta Cemerlang Abadi doesn't need to bother going to and fro to put up banners and print brochure media. All can be done easily using an internet connection, consumers can see examples of design results or find the computer they want from a website. With a website, this company can distribute product marketing quickly and accurately. Another advantage is that consumers can interact with other consumers or with CV. Cipta Cemerlang Abadi directly.

Freight of goods and passengers in Indonesia With the availability of goods and transportation needed by transportation, there are many entrepreneurs or transportation service companies in the three transportation routes. PT. Pandu Logistik is a company engaged in the transportation of goods which is a legal entity in the Commercial Postal Service as stipulated in article 18 paragraph (1) of Law Number 38 of 2009 concerning Postal. During the process of shipping goods sometimes it does not need to be done with problems, for example regarding expenditures, both originating from nature, human actions or from the nature of the goods themselves. In answering this law, the approach method is carried out using the sociological juridical method with descriptive analytical specifications and the analysis is done qualitatively. The results of this study indicate that the standard agreement in the transportation agreement determined by the carrier according to the position of the parties is not balanced and there is no freedom of transfer to determine the contents of the agreement. Factors that cause ownership change, damage or loss of goods in PT. Pandu Logistics is 2 factors, the first factor which is a factor of PT. Pandu Logistik itself and the second is external factors such as circumstances and accidents that cannot be done in the transportation of goods. The responsibility of PT. Pandu Logistics Semarang for lost or damaged goods that is by way of compensation of 10 times the shipping fee or a maximum of Rp. 1,000,000 (one million rupiah), except if PT. Pandu Logistik Semarang can prove right and wrong that PT. Pandu Logistik Semarang, apart from the negligence and mistakes of the sender of the goods or because there is something about the cargo that does not reach the recipient of the goods, this is what frees PT. Pandu Logistik from Semarang sent by the goods sender. This is in accordance with article 10 paragraph (2) letter i Government Regulation Number 15 Year 2013 concerning Regulation Number 38 Year 2009 concerning Postal   Keywords: Standard Agreement, Factors, Responsibility, Delivery of Goods

This research analyzes the effect of perception on customer orientationand perception on company reputation on perception of strategic serviceorientation and its impact on customer satisfaction. The research problem isbased on 2 (two) issues: first is research gap based on previous researchbackground for example, referring to the borders and direction of researchwill come on and inconsistent with previous findings such as in Homburg etal., ( 2002); Chenet et al., (2000); Pelham, (1997); Doney and Cannon(1997). And the second comes from the research problems, which is found inthe data that gives an overview of the condition of PT. MandalatamaArmada Motor deals with the targets and sales realization of "Honda"brand products in Semarang region, where in 2005 PT. MandalatamaArmada Motor can not meet the targeted marketing of 869 units and canonly be realized 725 or 83% only.A model has been developed and five hypotheses have been formulatedto address this research problem. Sampling technique is purposive method(purposive sampling). Respondents from this study amounted to 120respondents, where respondents are customers of PT. Mandalatama ArmadaMotor. The data analysis tool used is Structural Equation Modeling (SEM)in AMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore the resultsof this study prove the influence of perceptions on customer orientation toperceptions of strategic service orientation is a significant positip.Perceptions of a company's reputation have a positive effect on perceptions ofstrategic service orientation. Perceptions of customer orientation have apositive effect on customer satisfaction. And the influence of perceptions onthe company's reputation on customer satisfaction is a significant positively.As well as perceptions of the orientation of strategic services positively affectcustomer satisfaction

The role of teachers in Islam is very important. So the teacher is also called ustadz because it has a high commitment in carrying out its duties so that the quality of the work process can lead to the attitude of the continuous development of students. Besides, teachers are also referred to as mualim. He as a life sources in charge of transferring science both theoretical and practical. Teachers can also be referred to as murabbiy who prepare his students as creatures, because of the creativity that, he will be able to prepare himself well, so that the results of his creation does not cause damage to himself, others, and the environment. Also, the teacher as a murshid, he must be a role model, as a role model must certainly place himself properly and full. As a model the teacher can set an example for his or her students. In many ways the teacher is also placed in a position as mudarris, who acts as a dispenser of science and eraser of ignorance. In this perspective the teacher's sensitivity must always grow when he sees the reality of his students as it is with different kinds of differences. But from the fact it is realized also, that all students are believed to have the potential of each, so the teacher must be able to develop each potential that existed in the student. The last teacher as muaddib, this very important task a teacher is required to prepare children to be educated to be responsible people, so the quality of human civilization the better in the future. Because of the important role of teachers in Islam, the integral qualifications of the teaching profession can not be ignored either qualitatively or quantitatively so that the challenges of the times are always well answered.   Peran guru dalam Islam adalah sangat penting. Atas dasar itu setiap guru perlu berbekal kompetensi dengan imaji kreativitas. Sehingga guru juga disebut seorang serbabisa, multitalent. Wajar kemudian mendapat berbagai julukan, seperti disebut sebagai ustadz karena mempunyai komitmen tinggi dalam menjalankan tugasnya agar mutu proses kerjanya  mampu membuahkan sikap pengembangan anak didiknya yang terus menerus. Selain itu guru juga disebut sebagai mualim. Ia sebagai kamus kehidupan yang bertugas menstransfer ilmu pengetahuan baik bersifat teoritis dan praktis. Guru dapat juga disebut sebagai murabbiy yang menyiapkan anak didiknya sebagai makhluk kreator, karena dari hasil kreativitasnya itu, ia dapat menyiapkan dirinya dengan baik, agar dari hasil kreasinya tersebut tidak menimbulkan kerusakan pada dirinya, orang lain, dan lingkungannya. Juga, guru sebagai mursyid, ia menjadi panutan, sebagai panutan tentu harus menempatkan dirinya dengan tepat dan purna. Sebagai model guru dapat memberikan teladan bagi para anak didiknya. Dalam berbagai hal guru juga ditempatkan pada posisi sebagai mudarris, yang berperan sebagai penebar ilmu pengetahuan dan penghapus kebodohan. Dalam perspektif ini kepekaan guru mesti selalu tumbuh pada saat menyaksikan realitas para muridnya seperti adanya dengan berbagai macam perbedaan. Namun dari kenyataan tersebut perlu disadari juga, bahwa semua murid tersebut diyakini mempunyai potensi masing-masing, sehingga guru pasti mampu mengembangkan masing-masing potensi yang ada pada muridnya tersebut. Yang  terakhir guru sebagai muaddib, tugas yang sangat penting ini seorang guru dituntut untuk menyiapkan anak dididiknya menjadi orang-orang yang bertanggung jawab, sehingga kualitas peradaban manusia semakin baik pada masa mendatang. Karena pentingnya peran guru dalam Islam itu, maka kualifikasi integral profesi guru tidak dapat diabaikan  baik secara kualitatif maupun kuantitatifnya sehingga berbagai tantangan zaman selalu terjawab dengan baik.

Sector The development of information and communication technology is very fast resulting in changes in various aspects. 3D technology is now widely used in various ways, for example in making films, games, educational media and also promotional media. This type of 3D media promotion is very necessary to promote tourist attractions of historic buildings such as Lawang Sewu in Semarang which has beautiful architectural buildings. In addition to offline promotions using 2D media, 3D media are also considered quite effective if used as promotional media to eliminate the mystical and horror impressions of the people at Lawang Sewu. The solution offered in this study is the use of 3D Virtual Reality as a promotional tool that displays a virtual feel, where 3D promotions will be more interesting and look more real so that people will get a pleasant impression in visiting these tourist attractions. This research uses Research product development methods and Development (RnD), using 6 out of 10 stages of research namely potential and problems, data collection, product design, design validation, design improvement and product trials. The results of this study are to produce promotional aids by utilizing 3D VR technology. The validity value of media experts is 3.4 which is declared feasible, while the validity value of material experts is 3.2 which is declared feasible, and increases the audience's understanding and interest as a user from 33% up to 67%.

The objective of this paper is to discourse critical paradigm to respond economic globalization, especially in higher education liberalization.  Higher Education liberalization is employed by World Trade Organization (WTO), firstly  is introduced concept of higher education corporatization. Corporatization is one of implementation strategy of New Public Management (NPM) in public sector.  This paper based on results of case study in one of Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). PTN BLU is an example of NMP implementation. NPM is campaigned by International Institution such as World Bank (WB) and Internationally Monetary Fund (IMF). WB, IMF, and WTO use accounting as  a surveillance system. In  Habermas’s Critical Theory perspective,  higher education corporatization is lifeworld moneterization, with accounting as steering media. The effects of that are social pathologies, they are loss of meaning, anomie, and psychopathology. Loss of  meaning in higher education as a knowledge development institution, that dedicate to humanism has transform a corporate, that produce knowledge based economy (KBE) according to market demand.  Losses of academician identities, psychological disease are other examples of social pathologies. Keywords: Habermas, corporatization,  lifeworld, BLU, social pathology

This article will discuss about the new Bank Indonesia Regulation Number 13/28/DPPNP. This regulation contains about Anti-Fraud policy that to be set for commercial banks in Indonesia. The discussion includes a discussion of the rules related to the strategies that will be applied to the implementation of the Regulation of Bank Indonesia as well as examples of the application of Anti-Fraud policy that existing in other countries to be used as comparative data. The purpose of this article is to provide a better understanding of this rule, so in this article will more talking about the form of exposure rule and its other issues related to this topic. Key words: Anti Fraud Policy

AbstractDespite the attention of human rights has existed since long, but the struggle to get legal protection in state constitution looks after the birth of Magna Charta in England in 1215 which is followed by Declaration of Independence in the United States of America in 1776 and Declaration des droits de “I” home et du citoyen in France in 1780. In Indonesia this right has received legal protection in 1945 Constitution, RIS Constitution, or Temporary Constitution, and become much stronger after the birth of MPR Decree Number XVII year 1998 which is followed by Act Number 39 year 1999 on Human Rights, Act Number 26 year 2000 on Human Rights Court which is followed by Amendment of 1945 Constitution which govern specifically Human Rights Chapter in chapter X A which consist of 10 articles. Even though human rights in Indonesia have evolved considerably, but when we look further there is still many weaknesses which contradict one and another. For example: Article 281 Amendment of 1945 Constitution and Article 4 Act of Human Rights which adheres the principle of non retroactive absolutely with Article 43:1 Act of Human Rights Court and Explanation of Article 4 Human Rights Act which adheres the principle of retroactive for gross violation of human rights. Contradiction is also occurs in Article 4 Human Rights Act body and its explanation. Keywords: human rights.

The meaning of data and informations, most of people sometimes think as same as. But really, it's difference. This passage explain their differences. Also, the passage shows the steps for producing information in three major operations : input, process, and output. Besides this, for many decades, information grew up very fast and very easy. So we know about DSS (Decision Support Systems), EIS (Executive Information Systems, ES (Expert Systems), etc. And then, the writer give an example for information evolution in personnel systems