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The purpose of this research is to explain the function of budget planning of project cost as a tool of cost control at company and form of control which will bedone by company management in reducing existence of deviation. The data was obtained directly from Purworejo's Neverland Development company. This research uses variance analysis method, data obtained in the form of budget plan and its realization as well as direct interview. Based on the result of the research, the difference between budget of project cost and its realization happened the advantageous difference in the calculation of three types of cost, namely direct material, direct labor and the difference of project overhead cost. This means that, the cost budget can be used as a cost control tool within the company. Cost budgeting can be made as a work guide or reference in the creation of a company project in evaluating the cost control that occurs in the company. With the budget will reduce unexpected expenses and other costs beyond the budget

Various problems with the destruction of the Indonesian nation and state life institutions are increasingly approaching concerns. The emergence of grassroots movements that undermine the people of this nation is increasingly visible and shows a crisis of exemplary in the community, thus giving rise to a series of socio-cultural conflicts that occur in the midst of society in various regions. The participants in this service program are, non-productive society, civic teachers at Senior High School Teacher in Surakarta City. They are a pioneer of Pancasila Teachers who need education and training in the form of Character Development Training activities as one of the activities that will sustain and filter the problems of socio-cultural conflicts that arise in society so that peace and comfortable will be achieved in people's lives. The results of this program are as a part of this service activity in the form of Social manipulation and Models that reflect systematically arranged steps, from an activity consisting of a guide module for Character Building Training with national-scale scientific articles that will support character nation building in the framework of implementing mental revolution . While the method used in this service is CIPP stands for evaluation of the whole based on Context, Inputs, Process, and Product. The results of this service are reducing socio-cultural conflicts in the life of the Pancasila, in order to implement the Mental Revolution. Hopefully all service activities will improve and provide services, and community empowerment.Keywords: Mental Revolution, Education and Training, Character Education, Pancasila

Cultural and Creative Industries (CCIs) shows a significant increase, both globally and locally. The market for creative industries in Europe is also wide open. For Indonesia, the creative industry sector is also a leading sector. Unfortunately, many creative industry players do not understand the potential of this. Therefore, it is important to provide information about creative industry’s export potential to Europe. The method used in this program is through socialization and disccusion. The program has been held with participants in creative industries, located in Kampung Batik Laweyan Surakarta. The socialization program was held on Sunday, October 28, 2018 located in Batik Laweyan Village. Through this program, it can be useful for: (1) creative industry players, to get an overview of the potential of the creative industry in the European market; (2) for the region, can develop regional potential, regional promotion, and regional economic development; (3) for universities, as a fulfillment of the Tri Dharma elements of Higher Education. The output of this program are that the participants can understand and encouraged to export their creative industries product to the European market.Keywords: creative industry, Europe market, export, Kampung Batik Laweyan

An improving of the education quality can be required at an educational supervision level. The word supervision as a form of supervision has a dual role that is academic, and clinical supervisions. The first is internal product and the second is more in the development of human resource competencies that carry out product realization. The word phrase appears the word supervisor, means observer. The role of the supervisor has to finds or identifies the capabilities and inability of the implementing personnel of the activity. The impact of these competencies affects the implementation of the program that has been determined. Therefore, in supervision activities, it is always necessary to report on the activities being carried out on the strengths and weaknesses of the implementation of these activities are immediately known well. The context of supervision in the millennial century with advances in technology and information requires policy makers and policy makers to understand the work space they carry out. The contents of the implementation of the activities to develop on increasingly information. Both, directly and indirectly, have influenced the results of the activities achieved. The context of supervision on the islamic education management which is at the level of norms and values ​​as an asset that cannot be valued only counts the completeness of the program, but also the indicators in the implementation of the program must be able to be controlled according to the predetermined program, so that future implications can be achieved, estimated clearly and thoroughly.

In exercising regional autonomy as mandated by Law No 32 Year 2004 on Regional Government and Law No 33 of 2004 on revenue sharing and central and local government Act No 28 of 2009 on local taxes and levies Third Law implies that a region vying to dig and search for sources of local revenue. Embroidery Demak needed short-term investment plans, medium and long consequences of regional autonomy is not easy, considering an area diuntut must find alternative sources of financing region One source of financing in Demak is the presence of developing SMEs Embroidery located in several districts in Demak, however, there are three centers of IKM is District Bonang, Wedung, and Wonosalam IKM development Short-term investment plans annual 5 USD 5.715 billion; 10-year medium-term IDR 38.432 billion; Long-Term IDR 15 years Rp 258.461 billion and 20 years 1,738,204,000,000. There are 5 dimensions HPI Embroidery Demak need to be developed, namely: Finance, Accounting, Review HR, Production and Marketing Process. By positioning strategy: Rapid Growth for Financial Dimension; Stable Growth for Dimension Bookkeeping; Selective Maintenance for Human Dimension; Turn around for Dimensional Marketing; Concentric Diversification of Production Process dimension.

This study aimed to examine the effect of goodwill, research anddeveopment (RnD) as well as the intellectual capital of the firm's marketvalue. Sampling method used is purposive sampling with the followingcriteria: (1) the Issuer is in the manufacturing industry that registered sharesare actively traded on the Indonesia Stock Exchange during the period from2009 to 2013, (2) the Issuer to publish a full annual financial statements forthe period December 31, 2009 - December 31, 2013, (3) the Issuer has arecord stock price at the close end of the year, (4) the Issuer has the value ofintangible assets is positive and (5) Has the complete data related to thevariables used in this study.Based on these criteria, of the 142 companies listed in the IndonesiaStock Exchange acquired 28 companies were used as a sample. Analyzerused to test the hypothesis of this study is multiple regression analysis.Theresult showed that (1) Goodwill negatively effect the market value of thecompany, (2) Research and development (RnD) positive effect about themarket value of the company and (3) Intellectual capital positive effect on themarket value of the company.

SMP Muhammadiyah Salatiga designing a Website which is also integrated with social networking is equipped with  several  facilities,  such  as  school  bulletin  board,  news,  articles,  schedule of  events,  photo  gallery,  downloadable content and web forums to provide convenience to members for sharing online. This  study  was  developed  using  the  method  of  system  development  Research  and  Developmnet  [1]  which consists  of:  Research  and  Information  Collection,  Planning,  Develop  Preliminary  Form  of  Product,  Preliminary  Field Testing,  Product  Revision  Main,  Main  Field  Testing,  Operational  Product  Revision,  Operational,  Field  Testing,  Final Product Revision, Dissemination and Implementation using the programming language PHP with MySQL database. The results showed that the system serves as a medium of information kominukasi with students, teachers, employees, alumni and the community as well as a media campaign.

Tidak  dapat  disangkal  bahwa  Didache  yang  dikenal  sebagai  “ajaran Tuhan  kita  Yesus  Kristus  melalui  tradisi  para  rasul”  menunjukkan kesaksian otentik Gereja universal sejak pertengahan abad pertama hingga saat ini. Kendati, dijumpai pelbagai macam pertanyaan berkaitan dengan ajaran iman dan moral Kristiani, sesungguhnya Didache menunjukkan intisari iman Kristiani yang bersumber dari misteri Yesus Kristus dan Tradisi Apostolik. Itulah sebabnya, betapa pentingnya memahami perkembangan  ajaran  iman  Kristiani  dalam  Tradisi  Gereja  perdana hingga saat ini. Refleksi iman Kristiani menunjukkan bahwa tak ada berubah dalam iman Kristiani, hanya cara kita mengungkapkannya yang berkembang sesuai dengan perkembangan zaman. Penghayatan liturgi Gereja,  terutama  Sakramen  Inisiasi  sejak  era  Didache  hingga  saat ini tetap, konsisten, dan dinamis, namun Tradisi mencatat adanya perkembangan yang signifikan dan kekayaan ritus liturgi Gereja sepanjang zaman.

Modern society is the result of joint relations between men and women. Nowadays, women’s subordination obstacle to women ‘s development and advancement. Women’s subordination as a kind of patriarchy system also deeper poverty. No progres of society without women activities. Empowering of women become a way to increase human security. The purpose is how to empower village women of Brujul, sub-district Jaten, Karanganyar regency. Increasing empowerment of village women is very important. It can develop and progress society in that village. There are three indicators of women empowerment: security, decision making and mobility. Method of this community service is meeting and discussion with the women of Brujul village. The result of this discussion that security of the women from Brujul still influenced by patriarchy system and lower education. Furthermore, the older married women had less power to increase their security. The younger married women with higher education have more power in decision making process of houshold and health. Higher education background can influence of women mobility. The women mobility also dependent upon how their family view women’s right. The result of this community service show that increasing knowledge about human right, human security and empowerment is very important for the women of Brujul village.Key words: women, empowerment, human security

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.

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

The ranking of sukuk has an important meaning for the company ,financial ratios are used to see where the company rankings are included inboth rankings are investment grade . One of the reasons that made itattractive in the research on the rating agencies sukuk is the development ofIslamic finance is rapidly increasing, so that more sukuk has been done on theratings performance also makes bath Islamic financial institutions issuingsukuk . Sampling purposive sampling method used by the Sharia Boardcriteria (BUS) and Sharia (UUS) listed in the BI and have entered theranking Valuation found 6 companies . This research was conducted in theperiod 2008-2012. The data used is the data that has been published by eachcompany . The process of data analysis multiple regression analysis . Theresults showed that the Liquidity , Productivity and Profitability affect thesukuk ratings

This article examines various models of credit risk assessment. The study results show that the models can be classified based on the approach adopted, namely the traditional and the structural. In its development, the structural approach by Merton model is dominating, although at the end it reaps many critics when the LTCM crisis happened in America, in the late 1998. Those critics lead to the assumptions used, which considers only the endogenous factor without having to analyze the exogenous factor. The failure of the Merton model has its own attention from the experts so that many of them are trying to polish them. Nevertheless, the results showed that each model has its own advantages and disadvantages that need a comprehensive understanding and analysis of the managers when they want to adopt one of them.Keywords: Credit risk, Merton model, firm-specific risk, and market risk.

Maladministration in BPJS Kesehatan services at government hospitals remains a persistent challenge that undermines the principles of good governance in Indonesia. This study examines violations of the General Principles of Good Governance (Asas-Asas Umum Pemerintahan yang Baik/AUPB) in the context of BPJS Kesehatan services at Dr. Wahidin Sudirohusodo Regional General Hospital (RSUD), Makassar, South Sulawesi. This research employs a normative-empirical legal method, combining statutory analysis with field data obtained through interviews and documentation. The findings reveal that maladministrative practices—including procedural delays, discriminatory treatment of BPJS patients, inadequate information disclosure, and arbitrary administrative decisions violate several AUPB principles enshrined in Law No. 30 of 2014 on Government Administration. These violations contravene the principles of legal certainty, impartiality, proportionality, and accountability. The study concludes that institutional reforms, strengthened supervisory mechanisms through the Ombudsman of the Republic of Indonesia, and enhanced legal literacy among healthcare workers are necessary to reduce maladministration. This research contributes to the development of administrative law enforcement in the Indonesian public health sector.

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

The early presence of philosophy and science because of radical,systematic and universal thinking processes. Philosophy aims to gainknowledge of the truth. It is also related to the development of accountingscience.Philosophy has an object, function, usefulness and a scientificapproach. The scientific approach consists of ontology, epistemology andaxiology. In the development of management accounting science that is partof the science of accounting also has ontology, epistemology andaxiology.Ontology in management accounting science is a belief that it is partof the universe. The science of epistemology management accountingexamines and tries to discover the characteristics of management accountingscience. For axiology explain the usefulness of management accountingscience in human life.

Analysis and Collection of Accounts Receivable Accounts ReceivableTurnover on Corporate Liquidity at CV.JI Semarang, this study aims todetermine the level of turnover and the collection of accounts receivableagainst the debtor that occurred in 2011, 2012 and 2013. Liquidity So thecompany can be found at any period of development.This research used tocollect financial statements consisting of the balance of the year 2011, 2012and 2013. Analytical tool used in this study is the accounts receivableturnover, collecting receivables and liquidity. Data collection techniques usedin the study were interviews with company directors and administrativestaff of one of the debtor company experienced problems in payment.The results of the analysis can be drawn that the company is less efficientin running their business. It can be seen that the development and collectionof accounts receivable turnover tends to decline during the years 2011, 2012,and 2013. This is due to the company's ability to manage its accountsreceivable less well and always has decreased and the increase from year toyear.From the analysis above it can be concluded that the company was notable to maintain stable liquidity (ability) in the company's financialmanagement. So in the last year of the study, in 2013 the companythreatened bankruptcy because of capital related to doubtful accounts is toohigh.

This study aims to determine the effect information technology capability and quality of management accounting informationwith technological uncertainty as moderating variable. The highest business competition requires companies to be able tooptimize their resources. Company with information technology capability will able to produce good quality of information.The existence of changes in the external environment related to the rapid development of technology and uncertain technologyrequire companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger therelationship between information technology capability and quality of management accounting information. Data werecollected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. Thescreening stage of the data generated 94 responses that were used for decision making of the results study. Data processing hasbeen done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there arepositive effect of information technology capability toward quality of management accounting information. Whereas, thehypothesis that states technological uncertainty moderates the relationship between information technology capability andquality of management accounting information is not supported. This study is limited to the lack of connection between thevariables in the study due to the lack of the data and heterogeneous of the sample type selection.Keywords: information technology capability, technological uncertainty, quality of management accounting information

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government

This study examines the Effect of Mutation and Promotion ofPosition on Employee Career Development. The research was conductedby using survey method conducted on automotive company. The result ofthe research shows that Mutation and Promotion of Position onEmployee Career Development have positive and significant influence.The existence of mutations and promotion in a company if managedproperly so that generate a positive impact, then employees will be moreresponsible for the work they live.