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Background and Aim: With the increasing cost of bulk raw materials and advancements in the feed enzyme industry, corn distillers dried grains with solubles (DDGS) have shown more opportunities for use in broiler diets. Supplementation with multiple enzymes could mitigate anti-nutritional factors in DDGS, enhance nutrient digestibility, and thereby increase its utilization in broiler diets, leading to reduced feed costs. This study evaluated the effects of multienzyme supplementation on growth performance, nutrient utilization, intestinal morphology, and pellet quality in broiler chickens fed diets containing conventional levels of DDGS (C-DDGS) and higher levels of DDGS (H-DDGS). Materials and Methods: A total of 800 1-day-old Cobb 500 chicks was assigned to four dietary treatments with eight replicates of 25 birds each: C-DDGS (5% DDGS in Starter and 10% in Grower), C-DDGS + Enzyme (C-DDGS diet supplemented with multienzyme), H-DDGS (10% and 20%) + Enzyme (H-DDGS diet supplemented with multienzyme, 10% DDGS in Starter and 20% in Grower), and H-DDGS (15% and 30%) + Enzyme. Results: The C-DDGS + enzyme diet increased (p < 0.05) body weight gain (BWG), reduced the feed conversion ratio, enhanced (p < 0.05) digestibility of dry matter (DM), crude protein, and hemicellulose (HC), and improved (p < 0.05) intestinal villus height and villus: crypt ratio of broilers. The H-DDGS (10% and 20%) + enzyme diet exhibited no difference in (p > 0.05) growth performance, nutrient digestibility (except HC), and intestinal morphological parameters, whereas the H-DDGS (15% and 30%) + enzyme diet decreased (p < 0.05) feed intake and BWG and reduced (p < 0.05) energy and DM digestibility by impact (p < 0.05) intestinal morphology compared with the C-DDGS enzyme-free diet. The H-DDGS diet had lower (p < 0.05) pellet hardness and poorer durability than the C-DDGS diet. Conclusion: Supplementing multienzyme in the C-DDGS (5% and 10%) diet improved growth performance from day 0 to 28 and diminished growth performance in the H-DDGS (15% and 30%) diet by influencing intestinal morphology and feed pellet quality in broiler chickens. In addition, when supplemented with multienzyme, the dietary DDGS level can be safely included at levels of 10% in 0–7 days and 20% in 8–28 days of age.

Purpose: This research aims to analyze the role of Islamic Corporate Governance (ICG) in mediating and moderating the influence of financing to deposit ratio (FDR) on the level of non-performing financing (NPF) of Islamic banks in Indonesia. Method: This research uses panel data from 7 Islamic banks in Indonesia during the 2016-2021 period. Samples were taken using judgment sampling techniques. The analytical method used is panel regression with a fixed effect model and uses SPSS software. Results: The research results show that there is no evidence that the financing to deposit ratio has a negative and significant effect on ICG. On the other hand, ICG has a negative and significant effect on NPF, and the financing to deposit ratio also does not have a positive and significant effect on NPF. Apart from that, the research results also show that ICG is not proven to mediate the negative influence of financing to deposit ratio on NPF. On the other hand, the moderating effect of ICG on the relationship between FDR and NPF is proven to have an impact. FDR has a significant influence on NPF. Implications: The implication of this study is that Islamic banks in Indonesia need to improve ICG practices as an internal control mechanism to reduce the risk of non-performing financing and improve financial performance. Novelty: This research uses two models of the role of Islamic Corporate Governance (ICG) in mediating and moderating the influence of the Financing to Deposit Ratio (FDR) variable on Non-Performing Financing (NPF).

Purpose: This study aims to determine the effect of company size and audit fees on going concern with audit quality as a mediating variable. Methodology/approach: The data used in this study came from questionnaires distributed at KAP Big Ten. The test used in this study is PLS. Findings: The results showed that (1) company size has a negative effect on going concern; (2) audit fee has a positive effect on going concern; (3) audit quality has a positiveffect on going concern; (4) company size has no effect on audit quality; (5) audit fee has a positive effect on audit quality; (6) company size has a negative effect on going concern opinion mediated by audit quality; (7) audit fee has a positive effect on going concern opinion mediated by audit quality. Practical and Theoretical contribution/Originality: This research can provide practical guidance for management in obtaining and providing additional information that needs to be disclosed when a company is at risk of facing issues regarding the continuity of its operations. For auditors, this research can offer guidance in evaluating policies or performance to maintain and improve the quality of services provided. Furthermore, this research can explain existing theories within the research phenomenon, namely decision-making theory (Simon, 1993) and DeAngelo's quality theory (1981), and provide empirical evidence regarding several factors that affect going concern. Research Limitation: The limitation of this research lies in the low participation rate of respondents in filling out the questionnaires sent. The level of busyness, especially among auditors, is the main obstacle that causes the low response rate to the questionnaires.

Abstrak – Apakah Audit Internal Berperan dalam Pencegahan Korupsi? Tujuan Utama – Penelitian ini memiliki tujuan menguji peran audit internal dalam memoderasi pengaruh tekanan, rasionalisasi, peluang, dan kapabilitas terhadap korupsi. Metode – Penelitian ini menggunakan metode regresi berbasis partial least square. Adapun sampel penelitian adalah sejumlah aparatur sipil negara yang terlibat dalam pengelolaan keuangan daerah. Temuan Utama – Audit internal tidak mampu memoderasi pengaruh variabel independen dan variabel dependen. Semakin tinggi tekanan, peluang, dan rasionalisasi semakin meningkatkan terjadinya korupsi. Audit internal belum berfungsi secara efektif dalam pencegahan terjadinya korupsi karena kontrol internal yang masih lemah dan komitmen yang kurang dari pimpinan dalam memperkuat fungsi satuan pengawasan internal. Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan teori fraud diamond belum relevan dalam pencegahan korupsi. Selain itu, penelitian ini memberikan saran bahwa pencegahan korupsi dapat dilakukan dengan mengurangi peluang, tekanan, dan rasionalisasi, serta peningkatan peran auditor internal. Kebaruan Penelitian – Kebaruan penelitian ini adalah menunjukkan bahwa audit internal masih belum berperan dalam pencegahan korupsi. Abstract – Does Internal Audit Play a Role in Corruption Prevention? Main Purpose – This research aims to examine the role of internal audit in moderating the effect of pressure, rationalization, opportunities, and capabilities on corruption. Method – This research uses a partial least squares regression method. The research sample is several state civil servants involved in regional financial management. Main Findings – The internal audit cannot moderate the effect between independent and dependent variables. The higher the pressure, opportunity, and rationalization increase the occurrence of corruption. The internal audit function hasn’t effectively prevented corruption because internal controls are still weak, and the leadership lacks commitment to strengthening the internal oversight unit role. Theory and Practical Implications – This research shows that the fraud diamond theory is not yet relevant in preventing corruption. In addition, this research suggests that corruption prevention can be done by reducing opportunities, pressure, and rationalization and increasing the internal auditors role. Novelty – The novelty of this research is to show that internal audit still has no role in preventing corruption.

In normal situations, da’wah can be done face-to-face through ta’lim or Friday prayers, where the da’i and audience (mad’u) meet in a forum. However, such da’wah cannot be carried out in the Covid-19 pandemic situation, which has been running for almost two years. Instead, the preachers use social media such as Youtube, Instagram, WhatsApp, Facebook, and others to greet and provide enlightenment in the community. The problem is often found in social media content used by preachers with unethical language, sarcasm and lack of wisdom, especially those related to government prohibitions to reduce the risk of spreading the virus in houses of worship. Such as the prohibition of holding Friday prayers, Eid al-Fitr, Eid al-Adha, the prohibition of homecoming, holding ta’lim, and the commemoration of religious holidays, especially in the red zone category for the spread of Covid-19. This study examines the language content of da’wah communication on social media during the Covid-19 pandemic. Primary data sources are obtained from YouTube, Instagram, WhatsApp, and Facebook during the Covid-19 season. Secondary data is obtained from books, e-books, and relevant journals. This research is descriptive qualitative, with deductive and inductive thinking techniques. The research findings show that some preachers conveyed da’wah messages on social media with unethical, rude, and inappropriate languages to convey messages of a great and holy religion.

Purpose - This study aims to formulate an Islamic household accounting model that should be part of the accounting curriculum. Method - The method used is grounded theory in constructivism. The first step is self-consciousness, then consideration of participants, followed by data collection, coding, and theory building. Data were collected from 22 informants, 19 of whom were already married whose educational background is in accounting and who were employed in accounting-related positions. Result - The results show that households consider that household accounting needs to be included in the formal accounting curriculum, while most of the heads of the household see it as not mandatory. Discussion revolves around household life, how love springs in the household all the way through, as well as an argument that household accounting must be put as a subject (of curriculum). It is also noted that communication in households must cover both material and spiritual aspects in order to pursue true happiness (a serenity state of a household or sakinah). Implication - Practically, household discussion in classrooms is mandatory for accounting students; this discussion serves as a foothold on how to lead a household life all the way through. Theoretically, for accountants, a household is a life priority in order to shape a better civilization. Originality - This topic of romance in the accounting curriculum has never been specifically addressed in classrooms of undergraduate accounting programs.

This study aims to analyze the effect of Good School Governance on school performance, analyze the effect of leadership commitment on school performance and the moderating role of leadership commitment on the effect of good school governance on school performance. The research approach uses quantitative methods, the research sample of the principals of Kindergarten institutions in Turen District, Malang Regency as many as 46 respondents. The analytical method used is Moderated Regression Analysis (MRA). The research findings indicate that Good School Governance has a significant influence on school performance, leadership commitment has a significant influence on school performance, the interaction of leadership commitment and Good School Governance has a significant influence on school performance. In terms of managerial implications, the practice of Good School Governance is positively related to school performance and leadership commitment as a moderating variable in an effort to improve school performance and quality. In particular, the commitment of the leadership as a manager, as a leader and the right decision maker to achieve a goal that must be developed and improved.

The research purpose was to evaluate the influence of date extract supplementation in lactate ringer-egg yolk extender with 0.025% sodium dodecyl sulfate (LREYS) on post-thawing quality of Pelung chicken spermatozoa. Completely randomized design with 5 treatments and 4 replications was used in this study. Semen was collected from three Pelung chickens once in three days using the dorsal-abdominal massage method. Semen was divided into 5 treatment groups of date extract supplementation that were 0% as control (LREYSDE0), 0.5% (LREYSDE1), 1% (LREYSDE2), 1.5% (LREYSDE3), and 2% (LREYSDE4). The post thawing liquid semen was observed for sperm motility, viability, plasma membrane integrity and acrosome integrity. The result showed that the motility, viability, membrane plasma integrity and acrosomal integrity of spermatozoa in LREYSE extender with 1.5% date extract supplementation (30.44±1.02%; 49.83±0.91%; 43.26±1.02%; and 45.33±0.72% respectively) was significantly higher (P0.05) than others treatment that were 0% (18.21±0.43%; 35.62±0.51%; 30.54±0.60%; and 31.49±0.71% respectively), 0.5% (20.45±0.72%; 40.72±0.87%; 36.81±0.55%; and 38.56±0.63% respectively), 1% (25.68±0.93%; 46.27±0.75%; 40.52±1.02%; and 42.83±1.09% respectively) and 2% (22.55±0.92%; 43,71±0,74%; 38,84±0,71%; and 41,39±0,86% respectively) of date extract supplementation. It is concluded that the 1.5% date extract supplementation in extender can maintain the best post-thawing sperm quality.

Duck is one of the commodities that contribute to the national livestock production and Central Java is home to the fourth biggest duck population after West Java, South Sulawesi and East Java. The 2019 egg production in Central Java was 36.174 tons or 11.3% of the total egg production nationwide. Accordingly, it is important to investigate the effect of environmental factor, total number and age of ducks on egg production in Central Java. Specifically, this study aimed to observe the effect of region on egg production and feed conversion ratio (FCR) and the total livestock (chicken), age (month), stocking density (ducks/m2), internal housing temperature (oC), and humidity (%) on Hen day production/HDP. A survey engaging purposive random sampling was conducted on the population of duck farming in Central Java especially Tegal, Pemalang and Brebes districts. The data were subjected to General Linear Model (GLM) and a regression-correlation analysis using an SPSS program. The result showed that region significantly affected hen day production (HDP) but did not affect FCR. Housing temperature affected HDP by 14.9% and the higher the temperature, the lower the HDP. Duck age affected HDP by 11.7%, and the older the ducks the lower the egg production. Duck population, stocking density and humidity did not significantly affect egg production. Conclusively, duck egg production (HDP) is significantly affected by temperature inside the housing and the duck age.

Pancasila merupakan ideologi bangsa yang perlu ditanamkan tanpa terputus dari generasi pendahulu kepada generasi penerusnya, yang saat ini ada pada generasi milenial, tak terkecuali bagi para santriwati milenial yang berada di lingkungan pondok pesantren. Dengan eksistensi nilai Pancasila diharapkan dapat meningkatkan rasa persatuan antar santri dan bermasyarakat, berbingkai Negara Kesatuan Republik Indonesia. Tujuan kegiatan ini adalah untuk menanamkan nilai Pancasila kepada generasi milenial, khususnya kepada santriwati pondok pesantren putri Al-Awwabin, di Kelurahan Bedahan, Kecamatan Sawangan, Kota Depok, Jawa Barat sebagai mitra kegiatan. Dengan tertanamnya dengan baik nilai-nilai luhur ideologi Pancasila ini, diharapkan dapat lebih meningkatkan nilai persatuan dalam keberagaman yang ada pada diri masing-masing santriwati, serta mampu menangkal paham radikalisme yang ada di lingkungan pondok pesantren. Kegiatan penyuluhan ini diharapkan dapat menambah wawasan dan khasanah ilmu pengetahuan khususnya dalam penanaman karakter nilai persatuan dan tanggung jawab bersama di dalam kehidupan sehari-hari tiap individu maupun dalam bermasyarakat, dimana nilai egoistik individualisme kerap ditemukan lingkungan masyarakat, akibat derasnya pengaruh dari kemajuan teknologi, yang berakibat dapat merusak nilai moral dan persatuan dalam lingkungan pondok pesantren. Setelah kegiatan ini, ditemukan bahwa nilai Pancasila masih tertanam dengan baik di kalangan santriwati, yang dibuktikan dengan tanggapan atas kesadaran dalam bermasyarakat dan mampu menjawab pertanyaan yang berhubungan dengan nilai Pancasila.

The objective of this paper is to provide evidences of concerns about social accounting issues in ancient Javanese society in the case of Borobudur temple reliefs. This paper uses qualitative and interpretative approach as method. The data were collected through library research and observation in Borobudur temple. The result proves that social accounting in ancient Java was interpreted, as the manifestation of human’s spiritual journey to liberate himself from worldly desire in the quest for supreme enlightenment. The determination of sima and narrative reliefs about punishment for someone who captures and consumes natural resources excessively, provides evidences of good moral values contained in accounting and their implementation in business life. Based on the Buddhist philosophy, social accounting eventually came as an economic control and mediator for conflicts between human beings, their needs, and their environment in a holistic manner.

This study is aimed at revealing the organizational response of Polkesma in facing pressure on the implementation of remuneration system and the way to continue the sustainability of remuneration system through Resource Dependence Theory and New Institutional Sociology perspective.This research uses post positive paradigm with qualitative approach and case study research strategy. The results showedthat the Organizational response which was initially shown in the form of Acquiesce met regulatory compliance (coercive isomorphism). In addition to the Acquiesce, the Polkesma showed a compromising response towards institutional pressure through the initiative to develop performance appraisal system by following the institution that had successfully applied (mimetic isomorphism) and used consultant service (normative isomorphism) to develop Key Performance Indicator (KPI). Efforts to continue the sustainability of Polkesma remuneration system were done by optimizing the escalation of main educational income, asset utilization, the principle of "smart" in the use of budget and the improvement of Tri Dharma Perguruan Tinggi’s quality. Polkesma had been successfully considered as the role model of remuneration implementation in the Ministry of Health.

This research aims at analyzing the effectiveness of e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta using the CIPP (Context, Input, Process and Product) model of Stufflebeam (2003). This qualitative research employs a case study approach and collects the data through interview and documentation. The Informants of this research are the Local Government Budget Team (TAPD) of the Special Capital Region of Jakarta Province. The results of this research show that the e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta is worthy to be continued since it evidently runs effectively with regard to the four components of CIPP Model. With regard to Context, it focuses on successful achievement of initial purposes, which are budget transparency and accountability. The finding of context evaluation is a shift of users’ paradigm from old system to e-Budgeting. With regard to Input, it uses adequate facilities and infrastructures as well as human resources, and the results of input evaluation show that an improvement of network and server used is necessary. With regard to Process, it facilitates and minimizes error in RKA arrangement process. The results of process evaluation show that there is no legally applicable SOP in e-budgeting implementation stages. With regard to output (Product), it improves Local Budget quality in case of its appropriateness to RPJMD planning document, and active role of budget control management.

The purpose of this research is to analyze and elaborate determinants of tax compliance in the perspective of the theory of planned behavior and stakeholder theory. This research is conducted on a population consisting of corporate taxpayers registered at the Directorate General of Taxes in the region of South Sulawesi. This research uses proportional random sampling to determine the samples. There are 560 respondents out of 1,000 exemplars of distributed questionnaires who are willing to participate. The analysis is conducted by using Partial Least Square (PLS). The result reveals that the behavior of the taxpayers has a positive and significant effect on the intention to tax compliance. The establishment of tax professional behavior to comply can encourage positive behavior of taxpayers, thus, the welfare of the society can be achieved. Subjective norm has a positive and significant effect on the intention to tax compliance. This research focuses on corporate taxpayers; hence, the researchers add social awareness based on stakeholder theory. This research depicts corporate taxpayers as entity that mingles with the society. Therefore, social awareness and cultural adaptation with the social environment through tax payment is a must.

One of e-government implementation in the state financial management is using of Treasury and State Budget System (SPAN) application. SPAN user satisfaction is one of the indicators that is used to measure implementation success and users acceptance. The purpose of this study is to examine the determinants of SPAN user satisfaction consisting of information quality, system quality, perceived ease of use, perceived usefulness, attitudes, intention to use and uses from Technology Acceptance Model (TAM) and DeLone and McLean model, combined with computer self efficacy and social influences. The research was conducted at Directorate General of Treasury (DJPB), Ministry of Finance, Republic of Indonesia. The study used questionnaires distributed to 432 SPAN user respondents. There were 125 questionnaires returned and successfully processed. The result of analysis with partial least square successfully showed that the whole variable is determinant of SPAN user satisfaction. The implications of this research can support the development of SPAN with attention to user satisfaction.

Penelitian ini bertujuan untuk menguji pengaruh konstruk kapabilitas dinamis organisasi dan kontribusi masing-masing dimensinya terhadap implementasi Sistem Akun­tansi Pemerintahan (SAP) berbasis akrual dan dampak implementasi SAP terhadap kuali­tas laporan keuangan yang dihasilkan Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Kediri. Dimensi kapabilitas dinamis yang digunakan dalam penelitian ini meliputi kapa­bilitas penginderaan, kapabilitas belajar, kapabilitas integrasi, dan kapabilitas koor­dinasi. Metode penelitian yang digunakan adalah penelitian kuantitatif-eksplanatif dengan sasaran penelitian meliputi para Pejabat Penatausaha Keuangan (PPK) dan pegawai yang mem­bantu PPK secara langsung dalam pekerjaan akuntansi SKPD. Survei dilaksanakan pada 32 SKPD dan datanya dianalisis secara statistik dengan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa konstruk kapabilitas dinamis berpengaruh terhadap implementasi SAP. Dimensi yang paling berkontribusi dalam membentuk kapa­bilitas dinamis adalah kapabilitas integrasi yang kemudian disusul dengan kapabilitas koordinasi, kapabilitas belajar, dan kapabilitas penginderaan. Penelitian juga membuktikan bahwa implementasi SAP berpengaruh terhadap kualitas laporan keuangan.

ABSTRAK. Penelitian ini bertujuan untuk mengetahui pengaruh tepung daun sukun (artocarpus altilis) terhadap produksi telur dan kualitas telur puyuh (Coturnix-coturnix japonica). Materi yang digunakan dalam penelitian ini adalah burung puyuh betina umur 2 minggu yang berjumlah 100 ekor. Penelitian ini menggunakan metode eksperimen dan Rancangan Acak Lengkap (RAL). Perlakuan penelitian adalah level penambahan tepung daun sukun dalam pakan puyuh yang terdiri atas 4 level, yaitu: S0 (pakan basal tanpa penambahan tepung daun sukun), S1 (pakan basal + 0,5 % tepung daun sukun), S2 (pakan basal + 1 % tepung daun sukun), S3 (pakan basal + 1,5 % tepung daun sukun). Setiap perlakuan diulang sebanyak 5 kali, sehingga dibutuhkan 20 petak kandang. Variabel yang diamati adalah produksi telur, bobot telur, ketebalan dan bobot kerabang telur, kadar kolesterol dan protein telur puyuh. Data yang diperoleh dianalisis menggunakan analisis variansi dan dilanjutkan beda nyata jujur. Hasil penelitian menunjukkan bahwa penambahan tepung daun sukun (Artocarpus altilis) dalam pakan puyuh berpengaruh tidak nyata (P0,05) terhadap produksi telur dan bobot kerabang telur, akan tetapi berpengaruh nyata (P0,05) terhadapbobot telur, ketebalan kerabang, kadar kolesterol dan protein telur Kesimpulan Penambahan tepung daun sukun (Artocarpus altilis) 0,5% dalam pakan puyuh optimal untuk memperbaiki produksi dan kualitas telur puyuh (Coturnix-coturnix japonica). (The effect of breadfruit leaves (Artocarpus altilis) flour on eggs production and eggs quality of japanese quail (Cortunix-cortunix japonica)) ABSTRACT. The research purposed was to determine the effect of breadfruit flour (artocarpus altilis) on egg production and quail egg quality (Coturnix-coturnix japonica). The research material used a hundred quail of female 2 weeks of age. The research used experimental method and Completely Randomized Design (CRD). The research treatment was the level of addition of breadfruit flour in quail feed consisting of 4 levels, namely: S0 (basal feed without adding breadfruit flour), S1 (basal feed + 0.5% breadfruit flour), S2 (basal feed + 1 % breadfruit flour), S3 (basal feed + 1.5% breadfruit flour). Each treatment was repeated 5 times, so it take 20 unit of cages. The variables observed were egg production, egg weight, thickness and eggshell weight, cholesterol and quail egg protein. The data obtained were analyzed using variance analysis and Honestly Significant Difference (HSD) test. The results showed that supplemetation of breadfruit leafs flour (Artocarpus altilis) on feed was not significant effect (P 0,05) on egg production and egg shell weight, but there were significant effect (P 0,05) on egg weight, thickness of shell, cholesterol content and egg protein of quail. It can be concluded taht Supplementation of 0.5% of breadfruit leafs flour (Artocarpus altilis) in feed was the optimal level to improve the production and quality of quail egg (Coturnix-coturnix japonica).

This study aimed at analyzing and examining the influences of competence and motivation on the regional finance management performance using regional performance incentive/reward as moderating variable. The employed analysis mode is PLS (Partial Least Square). The study was carried out at the regional work units in Bulungan. The sampling technique was purposive sampling. The results of this study indicates that competence and motivation variable positively influence the performance of regional financial managers. Performance financial incentive has yet to be proven to strengthen competence effect on the performance of regional financial managers, but it has proven to strengthen the influence of motivation on the performance of the regional financial managers. Thus, it can be concluded that the higher the competence and motivation of regional financial managers, the performance will increase. The employees’ motivation are increasing when policymakers reward them the incentive as an appreciation to achieve better performance. Keywords : competence, motivation, performance, regional performance incentive

The present study investigated the supplementation of soursop leaves powder (Annona muricata L.) on body weight gain and carcass percentage of male Tegal duck. Research was conducted from 29 November 2015 to 3 January 2016 in duck cage in Sokaraja Kulon, Purwokerto. One hundred male Tegal duck were fed basal feed consisted of 30% corn, 7% soy bean meal, 6,1% vegetable oil, 17% poultry meat meal, 38,2% ricebran, 0,1% L-lysin HCL, 0,3% DL-methionin, 0,2% topmix, 0,1% NaCl, and 1% CaCO3. Experimental research used completely randomized design with treatments composed of basal feed plus 0, 5, 10, and 15% soursop leaves meal, each with 5 replicates. The observed variables were diameter of muscle fiber, lipid cell, body weight gain, and carcass percentage. The obtained data were subject to analysis of variance followed by orthogonal polynomial test. Result showed that treatments affected non significantly (P>0.05) to the diameter of chest muscle fiber, carcass percentage and carcass but significantly affected (P

History records that the process of Islamization in the archipelago lasted peacefully. It was under such peaceful process that made Islam became the religion of the majority of people who had previuosly embraced Hinduism , Buddhism , and traditional religion. Some factors that influenced the success of the Islamization process are identified mainly in the form of cultural approach rather than the use of violence and military force. The recent trend, however, shows that there is a shift in the methods of religious propaganda. Many muslim missionaries tend to be intolerant, rigid, self-righteous, even with their fellow muslims. Some even use violence such as damaging a place of worship, or prevent others to worship. This study tries to identify the approaches, methods, and multicultural tendency of Abdurrahman Wahid ( Gus Dur ), who preaches Islam with friendly and peaceful manners by respecting differences and the rights of every person.

This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.

The purpose of this study was to test the impact of personal factors to auditor’s professional skepticism at Non Big 4 audit firms in East Java. Personal factors which tested in this study were personality type, auditor’s sex, and audit experience. Auditor’s personality types were classified based on Myers-Briggs Type Indicator (MBTI), audit experience was measured by auditor tenure, and auditor’s professional skepticism was measured by Hurtt (2010) professional skepticism scale. Sample used in this study were auditors at Non Big 4 audit firms in East Java, which selected by easy sampling technique (convenience sampling). Questionnaire was used as research instrument. Datas in this study were analyzed by multiple regression analysis. The results of this study indicate that INFP (introvert, intuition, feeling, perceiving) and ENFJ (extrovert, intuition, feeling, judging) personality type affects auditor’s professional skepticism. This study also found that audit experience affects auditor’s professional skepticism. The more experience an auditor, the higher the professional skepticism. On the other hand, sex differences of auditors at Non Big 4 audit firms in East Java turned out to have no effect on professional skepticism.

This study aims to show that attitude to comply, subjective norms, and perceived behavioral control had affect the intent to obey. Furthermore, perceived behavioral control and intention to abide affect on PBB tax compliance refers to the Theory of Planned Behavior. This study also adds a variable: the sanctions, that refers to Attribution Theory which predicted to affect PBB taxpayer compliance behavior. The sample was PBB taxpayers who have tax object in Probolinggo. The results showed that the attitude to obey had positive influence on the intention to comply, subjective norms had negatively affected on the intention to obey and perceived behavioral control had positive influence on the intention to obey. Moreover, these results also prove empirically that the intention to obey and perceived behavioral control had positive effect on PBB tax compliance, while the sanctions have no effect on PBB tax compliance. In addition, the intention to obey have the effect of partial mediation on relationships perceived behavioral control and PBB taxpayer compliance.

Tujuan kegiatan IbM ini adalah untuk memperbaiki sistem manajemen kelompok, administrasi kelompok, peningkatan peralatan produksi, peningkatan produktivitas peternakan dan usaha kuliner, peningkatan efisiensi usaha peternakan dan produk kuliner, sistem manajemen usaha kecil yang baik, peningkatan mutu produk kuliner, kemasan dan label yang menarik untuk produk kuliner, peningkatan daya tarik lokasi dan higienitas lingkungan jualan dan kegiatan pemasaran yang efektif.Metode yang digunakan untuk mencapai tujuan tersebut dengan alih teknologi melalui penyuluhan dan workshop, praktek, serta pendampingan. Pendampingan yang dilakukan meliputi manajemen pemeliharaan, pembuatan formula pakan berbasis sumber daya lokal, pembuatan pembukuan, analisis usaha, pengelolaan SDM, serta penerapan manajemen pemasaraan yang benar meliputi kualitas produk, kemasan, standar kesehatan, penentuan harga, saluran distribusi, dan promosi dengan baik.Kata Kunci: Manajemen Budidaya Enthog, Manajemen Usaha Kuliner, Pakan Enthog, Bahan Pakan Lokal

Makalah ini akan membahas pemikiran-pemikiran inklusiv Abdurrahman Wahid (Gus Dur). Diantaranya tentang kehidupan keberagamaan Gus Dur, Pribumisasi ajaran Islam dan Islam sebagai etika sosial. Sumber data penulisan ini dari tulisan-tulisan Abdurrahman Wahid sendiri seperti dalam bukunya yang berjudul : Islamku Islam Anda Islam Kita Agama Masyarakat Negara Demokrasi (2006), Islam Kosmopolitan, dan sumber lain yang terkait dengan pokok bahasan. Penelitian ini menggunakan pendekatan hermeneutic dan analisis data historis kritis. Hasil penelitian ini menunjukkan bahwa kehidupan keberagamaan yang dicita-citakan Gus Dur adalah beragama yang damai, ramah. Masing-masing umat beragama meyakini kebenaran agama yang mereka anut. Sebab hanya dengan keberagamaan yang tulus terletak makna keberagamaan yang hakiki. Gus Dur juga menginginkan agar dalam memahami Islam dikaitkan dengan masalah-masalah di negeri ini. Atau dengan kata lain Islam perlu dipribumisasikan. Meskipun Islam berasal dari Arab yang tentu saja tidak bisa dipisahkan dengan tradisinya, tetapi ketika masuk ke Indonesia dan berdialog dengan budaya Nusantara, maka harus mengubah budaya yang ada. Intinya, bagaimana memasukkan budaya lokal ke dalam Islam.

This research was aimed to evaluate the effect of the level of cattle reticulum meal as cholesterolsource in duck feed to accelerate molting period and post-molting re-laying process of Tegal duck.Experimental method was administered to sixty female Tegal duck aging 68 weeks old. Each treatment,comprised 3 layers with 5 repetitions, were cattle reticulum meal in feed (K), consisting of K0= 0%(control), K1 = 1.43% (equal to 0.37 g cholesterol), K2 = 2.86%, and K3 = 4.29%. The observed variableswere molting period, re-laying period, blood cholesterol level, and progesterone hormone level. Datawere analyzed by analysis of variance based on Completely Randomized Design followed by HonestlySignificant Difference Test. The result demonstrated that level of cattle reticulum meal significantlyaffected (P