International Journal of Multicultural and Multireligious Understanding (IJMMU)
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Implementation of Accounting System in Financial Management of Weaving Tourism Village
This study aims to determine the application of the accounting system in village financial management in Sinabun Village, Sawan District, Buleleng Regency. The Sinabun Village Secretary explained that there are periodic feature updates to the Siskeudes Application, which causes the Siskeudes application to have frequent errors. This, of course, triggers errors in recording financial reports in the village and can delay the data entry time as previously planned. The level of accountability of village financial management is good, indicated by the presentation of financial reports that have been transparent vertically and horizontally. The type of this research is descriptive qualitative. Data collection was carried out using observation, interviews, and documentation. The data obtained will be analyzed descriptively. The research results show that the application of the village accounting system in village financial management is in line with the regulation of the Minister of Home Affairs Number 20 of 2018. The application of the accounting system in the financial management of Sinabun Village, Sawan District, Buleleng Regency, has been said to be effective and efficient as measured by the ratio of effectiveness and efficiency of financial management
Legal Position of Creditors Holding Fiduciary Security Rights in Debtor Bankruptcy Processes
This paper examines the legal position of creditors holding fiduciary security rights during debtor bankruptcy proceedings. Under Indonesian law, particularly the Fiduciary Law, creditors holding fiduciary rights are classified as separatist creditors, meaning they have the ability to sell the secured assets independently of the bankruptcy estate, as if bankruptcy had not occurred. This privileged status allows fiduciary creditors to prioritize their claims over other creditors. However, the paper also discusses the limitations of this right, particularly in situations where the sale of assets must benefit the bankruptcy estate or when there are legal challenges to the execution of the fiduciary rights
The Role of Educators and Parents in Developing Children's Appreciation of Fine Arts
Appreciation of fine arts involves physically observing a work, which can then be internalized, understood, enjoyed, and appreciated for its aesthetic values and artistic principles. The process of appreciation itself is often neglected, highlighting the importance of cultivating it from an early age with the support of educators and parents. In line with this, the research aims to address the following problem statements: 1) What is the essence of children's fine arts education? 2) How do children develop the ability to appreciate fine arts? 3) What role do educators and parents play in fostering children's appreciation of fine arts? This research utilizes a qualitative method to gather descriptive data from secondary sources, such as collections of books, scientific journals, e-books, and other relevant sources. The results of this research are as follows: 1) Fine arts education for children is highly important as it contributes to the holistic development of the child's personality. 2) Developing children's appreciation of fine arts in a multifaceted manner is crucial, as it enhances sensory, cognitive, attitudinal abilities, and motor skill development, thereby benefiting the child's overall life and development. 3) Collaboration between educators and parents can facilitate an appropriate approach to guide children in the process of appreciating fine arts
Cultural and Social Factors of Expansion and Stabilization of Imᾱmῑ Shiism in Mazandaran
Today, the importance of cultural and social factors and their impact on all aspects of human life, including religion, is obvious to everyone. Mazandaran, a province in Iran, is also an ancient land that has faced different cultures in different ages, the most important of which is the Shiite school, as the emergence of Shiism in the east part of the Islamic Caliphate in the first centuries happened with the presence of the Alevi Shiite school. This study by examining the factors of the formation of Shiism in Mazandaran is going to answer the basic question, "Which cultural and social factors have been effective in expanding and stabilizing Imᾱmῑ Shiism in Mazandaran?" The research method is descriptive-analytical and data collection has been done using library resources. In conclusion, cultural factors such as the activity of Shiite scholars, the role of writers and poets, the convergence of Sufism with Shiism, respect for Sᾱdᾱt (those who are in the lineage of the Prophet Muhammad), art, architecture and religious places, in addition to social factors such as the social function of shrines, holy tombs and common religious rituals, have been effective in the expansion of Imᾱmῑ Shiism in Mazandaran
New Emerging Spiritualism Lifestyle: A Case Study of Erphan Halghehgroup
The present article is a descriptive and qualitative research on the life style of the newly emerging spiritualist group of Erphan Halgheh, which was conducted on 14 continuous and discrete members of this group with semi-structured interviews. The results show that participation in this collection has created significant changes in their lifestyles and has changed their consumption patterns to a God-worshipping spiritual approach
The Role of Tingkilan as Accompaniment Music for Jepen Dance
This research explores the role of Tingkilan music as accompanying music in the Jepen dance, a traditional dance of the Kutai tribe in East Kalimantan which is influenced by Malay and Islamic culture. Using qualitative methods of descriptive analysis, this research reveals how Tingkilan functions as a solid rhythmic foundation, determining tempo and movement patterns, and helping dancers maintain harmony and synchronization. Through its melodies and variations in dynamics, Tingkilan is able to convey various moods and emotions, enriching the artistic expression in Jepen dance. This music also enriches the aesthetics of the performance with unique colors and textures produced by traditional instruments such as the psaltery, drum and violin, creating a distinctive and mesmerizing atmosphere. Apart from being an accompaniment, Tingkilan contains deep cultural meaning, conveying classic stories, myths and moral messages passed down from generation to generation. This research emphasizes the importance of understanding and preserving Tingkilan music as an integral part of the cultural heritage of the Kutai tribe, as well as its contribution to enriching the experience and artistic value of Jepen dance
The Role of Rehabilitation in Crime Prevention
Criminal conviction based on the labeling theory has many negative consequences on the life of the convicts, their families, and the community, admission of the criminality identity, internal conflict, deprivation of employment, deprivation of social rights, and repetition of crime are among the most important negative effects of the criminal conviction. Given the mentioned negative consequences, criminology theorists have addressed the social reaction to the strategies for rehabilitating criminals. Limitations of the criminal law’s intervention through decriminalization,” Depenalization”, diversion, removal of employment barriers, and the use of corrective bodies such as adjournment of the execution of judgment, suspension of the execution of sentences, alternative prison, and the semi-freedom system are the most important strategies that can prevent the labeling and the results arising from it
Campursari Koplo Cultural Practices: Sinden's Body and the Arena of Audience Power
Sinden is a woman who has the ability to sing Javanese songs who wears a kebaya with make-up. Sinden is the name for the only Swarawati on the stage of Klenengan, Campursari, Keroncong and Wayang kulit performances according to the Gendhing that is presented. Pesinden has an legal control over their bodies and on the other hand it is possible for them to act based on the orders of their power of attorney, namely Penyawer, referring to the dominant views in the media and academic discourse that related to this, it tends to position the sinden profession as a deviant and immoral profession or as someone who is liberated and empowered. This paper strengthens previous studies regarding autonomy, Arenas of Power and negotiation of women's bodies. The aim of this research is to find out how women who works as sinden gives meaning to their bodies; Does sinden determine the direction of her own body or is it controlled by others? This article wants to highlight another aspect of the unique female body, on the one hand it tends to be closely tied to the control of capitalism and patriarchy, but on the other hand it can also be the owner who determines the power over her body
Teacher Difficulties in Implementing Classroom Management for Young Learners
Managing classroom to young learner is quite challenging for teacher and this is related to the ability of the teacher not only to control the classroom in order to help the young learners achieve the target of learning but also the learning process can be meaningful for each young learner. The purpose of this research is to discover teacher’s difficulties in managing classroom for young learners. There were 3 teachers participated in this research. The data were gathered through observation and interview. Based on the finding, teacher’s strategy in managing the class was choosing the material based on students’ characteristics, making class agreement, seats setting
Comparison of Word Structure by Suffixes in Russian and Dari languages
The role of morphemes in every language and in the Russian language and the Dari language is very great, because it is with their help that new words and word forms are formed. The morphemic method is a way of forming words using morphemes. Morpheme is a significant part of a word that serves to form a number of words and forms. In Russian and Dari, a morpheme that is involved in the formation of a new word is called word-forming. If a morpheme serves to form the forms of a word, then it is formative. Morphemes occupy a special place in the Dari language and are responsible for word formation in the structure of the Dari language. From the point of view of usage, there are two types of morphemes in the Dari language: free and not free (closed). The alphabet of the Russian language and the Dari language are not the same in terms of form and suffixes for designation. Purpose: The purpose of this research work is to compare suffixes and reveal the importance and significance of suffixes in Russian and in Dari language. It helps to better know the structure of words in two languages and spicily helps translators in translation. Method: In writing this article, the qualitative and comparative method is used in terms of structure. By these methods in Russian and Dari languages shows, the most important role of suffix to make new words. The suffix shows the speaker's attitude towards what he is reporting; this attitude can be positive, negative, rude, affectionate or mocking. Prefixes also play an important role in the Russian language