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Objective– This study aims to investigate the meaning of fairness in government financial statements in Indonesia local governments.Design/methodology– The qualitative method with phenomenology as an analysis tool was used in this research. Research data was obtained through observation and in-depth interviews. Regional Government of Tojo Una-Una Regency, Indonesia, was identified as research subject while informants consist of the Regional Revenue Agency (Secretary and Treasurer) as the compiler of the regional government financial statements, inspectorate as the auditor, and the general public. Results – The result of this study reveals that the fairness of the government financial statements is interpreted as the suitability of the government financial statements with the law, which is oriented to the action’s results by ignoring the process that must be passed. It was also found that the fairness of government financial statements is interpreted as being free from prejudice on complaints if fraud is found on the financial statements.

This research aims to identify and analyze the optimization of the utilization of land and building assets belonging to the Banda Aceh City Government, especially in market buildings to increase local revenue. Research on the optimization of the use of land and building assets owned by the Banda Aceh City Government uses a qualitative descriptive approach, the data used are secondary data in the form of financial reports in the Banda Aceh City Government during 2015-2018, and also primary data using interview techniques. The results of this study indicate that the contribution rate of asset utilization from 2015-2018 is still not optimal for increasing PAD and below 1% with an average of 0.045%. Meanwhile, the level of contribution to the market retribution services is still not optimal for increasing PAD. seen the contribution of the realization of market service levies to local revenue in 2015 amounted to 0.092%. 2016 The contribution of realization of market service fees was 0.083% Likewise in 2017, the contribution of market retribution of services was the same as in 2016, namely 0.083%. However, in 2018, the contribution to the realization of market services was higher than the previous year, the amounting to 0.094%

Tourism is one of the main drivers of Indonesia’s economy. It included the five biggest foreign earning contributors of the country’s income receipt in the past. From this perspective , this study tries to analyse the determinants influencing international tourism demand in Indonesia using the Gravity Model. In this study, to estimate tourism demand in the form of Tourist Arrival or Tourist Expenditure based on key economic factors as Real Gross Domestic Product ( GDP ) per capita both from Tourist Origin Country and Tourist Destination Country, Relatively living cost country, Real exchange rate and Distant (mile) between Tourist Origin Country and Tourist Destination Country. For the empirical analysis a panel dataset of the ten biggest mayor Tourist Origin Countries- Australia, Mala y sia, Singapore, Jepang , India, Korea Selatan, China, Amerika, Inggris and Taiwan - is used over the periode 2000-2018. With the panel data estimation shows that the majority of the determinants have statistically significant in the two specifications of tourism demand. Abstrak Pariwisata adalah salah satu faktor pendorong utama perekonomian Indonesia. Hal tersebut termasuk dalam lima penyumbang devisa terbesar. Dari perspektif itu, penelitian ini mencoba menganalisis faktor-faktor yang memengaruhi permintaan pariwisata secara internasional di Indonesia dengan menggunakan Model Gravity. Dalam studi ini, untuk memperkirakan permintaan pariwisata dalam bentuk Kedatangan Turis atau Kepergian Turis berdasarkan faktor ekonomi utama dalam bentuk Produk Domestik Bruto (PDB) per kapita baik dari Negara Asal Wisatawan dan Negara Tujuan Wisata, biaya hidup relatif, nilai tukar riil dan Jarak (mil) antara Negara Asal Wisatawan dan Negara Tujuan Wisata. Untuk analisis empiris, menggunakan data panel dari sepuluh negara terbesar yakni Negara Asal Turis - Australia, Malaysia, Singapura, Jepang, India, Korea Selatan, Cina, Amerika, Inggris, dan Taiwan selama periode 2000-2018. Dengan estimasi data panel menunjukkan bahwa semua faktor penentu secara statistik signifikan dalam dua persamaan permintaan pariwisata. Kata Kunci : pariwisata, destinasi, PDB, model gravity, data panel

Penelitian ini dilakukan untuk mengetahui bagaimana korelasi rekam sidang korupsi dalam menunjang ketelitian hakim dalam rangka menjatuhkan sanksi pidana terhadap pelaku korupsi. Dari penelitian ditawarkan model pengelolaan hasil rekam sidang korupsi yang dilakukan oleh hakim di pengadilan. Hal ini dilandasi bahwa penegakan hukum terkait tindak pidana korupsi memerlukan tingkat ketelitian dan kecermatan, namun tak boleh sengaja diperlambat. Metode yang digunakan dalam penelitian ini adalah kualitatif, yang dilakukan melalui proses wawancara terhadap hakim dan jaksa KPK. Pendekatan penelitiannya adalah yuridis normatif dan partisipatif. Melalui penelitian ini diketahui bahwa perekaman persidangan tindak pidana korupsi sangat penting dilakukan karena dapat membantu terkait kelengkapan berita acara persidangan. Penggunaan perekaman persidangan akan menghindari keraguan masyarakat atas putusan yang dilakukan oleh hakim, karena semua fakta persidangan dapat diputar kembali melalui video yang dihasilkan dalam perekaman tersebut. Pengelolaan hasil rekam sidang juga dapat digunakan panitera dalam penulisan berita acara persidangan dengan hasil yang lebih baik. Disarankan agar semua perkara tindak pidana korupsi dapat dilakukan perekaman persidangan untuk lebih memudahkan penulisan berita acara terutama untuk panitera pengganti. Utilization of Corruption Trial Recording to Make A Justice Decision This study aims to find out how the correlation of corruption trial records in supporting the accuracy of judges in order to impose criminal sanctions against corruptors. The research offers a model for managing the results of records of corruption trials conducted by judges in court. This is based on that law enforcement related to corruption requires a level of accuracy and accuracy, but it should not be intentionally slowed down. This study uses a qualitative method, which is carried out through an interview process with KPK judges and prosecutors. The research approach is normative and participatory juridical. Through this research, it is known that the recording of trials of corruption is very important because it can help related to the completeness of the minutes of the trial. The use of court recording will avoid public doubts over the judge's decision, because all the facts of the trial can be played back through the video produced in the recording. Management of the results of court records can also be used by court clerks in writing minutes of proceedings with better results. It is recommended that all cases of corruption can be recorded in a trial to make it easier to write the minutes, especially for substitute registrars.

Margin is the seller's rights agreed between the seller and the buyer. The profit margin is only found in the sale and purchase agreement. The percentage of profit obtained is an agreement between the seller and the buyer. So far, the BPRS in general still has difficulty in adjusting the determination of the margin, because if the BPRS sets the margin in accordance with applicable BI regulations, it will burden the BPRS because there are differences between customers, products and third party funds from the BPRS and Islamic commercial banks. This study aims to determine the determination of margins in murabaha financing at BPRS Rahmania Prosperous Bireuen Regency. This study uses descriptive qualitative methods, data collection techniques in research conducted interviews, observations, and documentation conducted directly with the SRB manager Rahmania Dana Sejahtera Bireuen Regency. This research resulted in the procedure for determining the murabaha margin at the BPRS.

This study aims to determine how the influence of a sukuk instrument issuance on market reactions listed on the Indonesia Stock Exchange (IDX) during 2015. The research method used in this study is quantitative research. Quantitative research contains a relationship between cause and effect. The type of data used is secondary data, data collection used by the author is to know the relationship between two or more variables. The object to be examined in this study is the total value and rating of the issuance of Islamic bonds (sukuk) companies as independent variables and cumulative abnormal return shares of companies that issue Islamic bonds (sukuk) listed on the Indonesia Stock Exchange in 2015. The results of this study indicate the value of sukuk bond issuance and sukuk bond issuance ratings jointly affect stock returns. The value of issuing sukuk bonds partially affects stock returns and the rating of bond issuance has an effect on return.

This study aims to examine the effect of financial distress, size firms, growth companies, and reputation public accounting firm on acceptance of going concern opinion. The method of this research is a quantitativ approach and SPSS as an analysis tool. Object under study is a mining companies listed on Indonesia Stock Exchange during the periode 2015-2017,as many 33 companies for 3 years with 99 total sample. Testing is done by using logistic regresion analysis by using SPSS version 25.The result showed that the financial distress proxied by the calculation of altman modification model has no significant on the acceptance of going concern audit opinion. Second, the firm size has significant and positive effect on the acceptance of going concern opinion. Third, the growth companies has significant and negative effect on the acceptance of going concern opinion. Finally, the reputation of the public accounting firm proxied at the scale of the public accounting firm has no significant effect on the acceptance of going concern audit opinion

Mutu cabai kering perlu ditingkatkan sehingga masyarakat mau menggunakan cabai kering sebagai pengganti cabai segar. Penelitian ini bertujuan untuk mengkaji mutu cabai merah kering yang diberi perlakuan blanching dengan variasi konsentrasi larutan natrium metabisulfit sebelum proses pengeringannya. Variasi konsentrasi yang diuji adalah 0%, 0,2% dan 0,3%. Pengeringan cabai merah dilakukan dengan menggunakan alat pengering terowongan surya tipe Hohenheim termodifikasi. Proses pengeringan berlangsung selama 3 hari dengan rentang waktu yang berbeda yang diakibatkan oleh tahapan perlakuan pra pengeringan yaitu blanching dan kondisi hujan, dimana total waktu pengeringan adalah 10 jam. Hasil penelitian menunjukkan bahwa selama proses pengeringan terjadi fluktuasi iradiasi surya dimana rata-rata iradiasi surya tertinggi diperoleh pada hari ketiga yaitu sebasar 383,73 W/m². Pengeringan menggunakan alat pengering tipe Hohenheim berlangsung dengan rentang temperatur pengeringan 42-62 ºC, RH 26-78%, dan kecepatan udara yang sangat rendah. Peningkatan konsentrasi larutan natrium metabisulfit mempercepat penurunan kadar air sehingga mempercepat proses pengeringan.Vitamin C cabai kering menurun setelah pengeringan sebagai akibat terpaparnya cabai kering terhadap temperatur pengeringan. Rendemen cabai kering menurun dengan peningkatan konsentrasi larutan natrium metabisulfit. Berdasarkan analisis warna, warna tercerah diperoleh pada cabai merah kering perlakuan blanching dalam larutan natrium metabisulfit dengan konsentrasi 0,2%.Increasing quality of dried red chili Pepper by Blanching treatment in solutionof natrium metabisulfiteAbstract.The quality of dried red chili pepper have to improve so that the people will use dried red chili pepper as alternative to fresh red chili pepper. The study aimed to evaluate the quality of dried red chili pepper after blanching in solution of sodium metabisulfite at different concentration i.e. 0, 0.2, and 0.3%. The drying process was done by using modified solar tunnel Hohenheim type dryer.The complete drying process needed 3 days at different durration and the total time used was about 10 hours due to the preparation of blanching treatment and rainy day. Results showed that during the drying process there was high fluctuation of solar irradiation, where the highest average of solar irradiation occurred on the third day, 383.73 W/m². The drying temperature ranged from 42 to 62 ºC and the relative humidity ranged from 26 to 78%. However the air velocity in the drying chamber was very low. The increase of concentration of sodium metabusulfite solution caused the higher water loss therefore shortern the drying process. The vitamin C of dried red chili decreased at all concentration treated due to the high temperature during drying process. The yield of dried red chili decreased as the increase of concentration of sodium metabusulfite solution. The bright colour of dred red chili was gained by using concentration of sodium metabusulfite solutionat 0.2%.

Wanita berusia 27 tahun, primigrapida, datang ke Rumah Sakit Umum Daerah dr. Zainoel Abidin (RSUDZA) dengan keluhan mules-mules dibagian perut. Pasien sudah mengeluh sejak 3 hari sebelum masuk rumah sakit. Pasien juga mengeluhkan keluar air-air dari jalan lahir. Pada pemeriksaan fisik pasien di RSUDZA dalam keadaan baik. Pemeriksaan genikologis, adneksa kiri dan kanan, tidak ada bulging pada kavum Douglas dan juga tidak ada massa didaerah serviks. Pemeriksaan laboratorium dalam batas normal. Pasien didiagnosa dengan Ancaman Partus Prematurus. Pasien direncanakan untuk mempertahankan kehamilanPada pasien ini dapat dicegah ancaman persalinan prematur dengan memberikan titrasi nifedipin 10 mg sampai hilangnya his maksimal 120 mg dan berikan maintance adalat oros 1x30mg. dan kortikosteroid untuk pematangan paru dengan deksamethason 6mg/12jam selama 2 hari, dan clindamisin 3x300 mg dan metronidazole 3x500 mg.Kasus ancaman persalinan prematur pada kasus ini bisa dicegah,sehingga dapat menurunkan resiko mortalitas dan morbilitas bagi ibu dan bayi.

This study aims to examine the influence of bank size, third party funds, capital adequacy ratio, and loan to deposit ratio to lending. The samples of this research are the bank firms listed in BEI (Indonesia Stock Exchange) in 2011-2015. The Samples are collected using purposive sampling method and resulted 29 companies become the final samples. Data were collected from financial report or annual report, then data analyzed by multiple linier regression analysis.The results of this research show that (1) bank size, third party funds, capital adequacy ratio, and loan to deposit ratio simultaneously have influence for lending, (2) bank size has positive influence for lending, (3) , third party funds has positive influence for lending, (4) capital adequacy ratio has no influence for lending, and (5) loan to deposit ratio has positive influence for lending.

Bank syariah merupakan industri keuangan yang mengandalkan pembiayaan untuk menunjang kinerjanya. Hal ini sering dikaitkan dengan adanya rasio pembiayaan (FDR). Financing to deposit ratio (FDR) sendiri adalah rasio antara besarnya seluruh volume pembiayaan yang disalurkan oleh bank dan jumlah penerimaan dana dari berbagai sumber. Secara garis besar financing to deposit ratio (FDR) juga merupakan rasio keuangan perusahaan perbankan yang berhubungan dengan aspek likuiditas. Populasi dalam penelitian ini adalah semua bank umum syariah di Indonesia yang memenuhi kriteria sebagai objek penelitian, yaitu berjumlah 11 Bank. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang dipakai merupakan laporan keuangan tahunan bank periode tahun 2013 s.d 2015 yang diperoleh dari situs masing- masing bank. Dengan total unit analisis berjumlah 33 laporan keuangan bank umum syariah selama periode 3 tahun. Analisis data yang digunakan dengan uji asumsi klasik dan pengujian hipotesis, penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan keseluruhan variabel independen mempengaruhi variabel dependen. Pengujian secara parsial memperlihatkan hasil bahwa hanya variabel capital adequacy ratio saja yang mempengaruhi financing to deposit ratio. Sedangkan variabel independen lainnya yaitu pembiayaan musyarakah dan tingkat margin murabahah tidak berpengaruh terhadap financing to deposit ratio.