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Etika Profetik Pengelola Keuangan Negara
No full textTujuan penelitian ini adalah untuk membangun konsep etika profetik pengelola keuangan negara dengan menggunakan pendekatan spiritualis. Prosedur yang dilakukan dalam penelitian ini meliputi zikir, doa, tafakur dan ikhtiar. Prinsip ilmu sosial profetik dan spirit profetik digunakan sebagai basis metodologis dalam membangun infrastruktur etika profetik. Prinsip-prinsip tersebut antara lain: humanis, emansipatoris, transendental dan teleologikal. Spirit profetik antara lain: spirit kemanusiaan, keilmuan, kehambaan dan kesemestaan. Prinsip dan spirit tersebut tidak terlepas dalam konteks kesadaran Ketuhanan (God consciousness), kesadaran kenabian (prophetic consciousness) dan kearifan lokal (local genius). Dalam membangun konsep etika profetik menggunakan prosedur spiritual, terdapat tiga temuan utama, yaitu: pertama, delapan prinsip utama etika profetik SAFAATMU, antara lain: Shiddiq, Akhlaqul Karimah, Fathanah, ‘Adl, Amanah, Tabligh, Muthmainnah, dan Uswatun Hasanah. Kedua, delapan program etika profetik MARWAHKU, antara lain: Moral Management, Amanah Leadership, Rule of Law, Workable Code of Conducts, Accountability Mechanism, High Performance, Kickback Un-ethical Behavior, and Under Coordinantig Ethic Bodies Supervision. Ketiga, “Tuah” yaitu pribadi yang beruntung. Berdasarkan tiga temuan tersebut ditemukan tujuan etika profetik, yaitu etika profetik sebagai jalan untuk menjadi pribadi bertaqwa dan bekal untuk bertemu Tuhan dengan jiwa yang suci dan tenang. Dengan ini artinya bahwa penelitian ini telah memberikan kontribusi terhadap pengembangan ilmu etika berbasis penyadaran Ketuhanan, kenabian dan kearifan lokal
Menganalisis kearifan tempatan dalam membentuk etika kepimpinan: Kajian terpilih Raja Ali Haji
Full text linkLeadership ethics is an important and frequently discussed topic, especially in the context of government management. In Indonesia, the quality of leadership in government agencies is still unsatisfactory, contributing to the poor level of service in the public service sector. Raja Ali Haji is one of the well-known local scholar who has been focusing on efforts to improve leadership ethics. The leadership ethics based on Raja Ali Haji’s selected works include: (1) Faith; (2) Ethical; (3) Knowing religion; (4) Believing; (5) Hereafter-oriented; (6) Being fair; (7) Being sincere; (8) Being knowledgeable; (9) Polite manners; (10) Being careful; (11) Serving; (12) Prioritizing deliberation; (13) Holding the trust; (14) Being charitable; (15) Being honest; (16) Being patient; (17) Being responsible; (18) Speaking and behaving softly; (19) Being humble; and (20) Loving kindness. This ethics index is consistent with the spiritual leadership theory proposed by Fry (2003) which consists of vision, altruistic love, and faith or hope. The analysis revealed a new concept which the reviewer refers to as the spiritual leadership ethics of Raja Ali Haji. This new ethic concept is more comprehensive than the one proposed by Fry because it is based on "Adat Bersendi Syara', Syara' bersendi Kitabullah". Through this philosophy, one attains a sense of calling and membership by recognising that the paramount aim is to prioritise all the teachings and commands of Allah SWT as the primary ethical guidance, and to follow the leadership traits of Prophet Muhammad SAW, namely “Siddiq, Amanah, Fathonah and Tabligh”. As a result, a leaders’ essential well-being, particularly the spiritual well-being will be enhanced, enabling them to lead and engage with their subordinate through ethical leadership
Prophetic Ethics: The Basic Value of Public Service Ethics
Full text linkDialectics of public service in providing services to the community is always involved in social interactions that do not stop. Very complex interactions involving not only theories related to public service, but also heterogeneous and dynamic human individuals who are involved either directly or indirectly. This research aims to build the concept of prophetic ethics as the basis of the ethical values of public service. This research uses a qualitative descriptive approach in building the concept of prophetic ethics. The main bases of the theory are adopted from the spirit and the prophetic principle of profetic which is classified respectively into the four elements of the establishment, namely humanity, scholarly, pregnancy as well as humanist, emancypatorist, transcendental and Teleological. This ethical concept has an orientation on the highest human spiritual peaks, namely the divine and prophetic consciousness. With such awareness of public service not only give service to society in general, but also as a form of devotion of a servant to the creator. Prophetic ethic recognizes the existence of empirical knowledge and not empirical. From the science was then made a practical formulation in the form of “prophetic law”, which was finally called by the name “prophetic ethics”. Prophetic ethics is an endeavor that the writer undertakes in internalizing a principle and spirit that holds fast to a holistic awareness that is divine and prophetic awareness. Thus the concept of public service is not only to dethrone obligations in providing service but also as a form of devotion of a servant to its creator
Desentraliasi Fiskal Desa
Full text linkTujuan penelitian ini adalah untuk mengetahu kefektifan pengelolaan dana desa yang diatur dalam Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Dengan terbitnya peraturan tersebut, maka dibutuhkan suatu formulasi yang mengatur khusus desentraliasi fiskal desa. Metode penelitian menggunakan studi literatur. Hasil penelitian menunjukkan bahwa dalam lingkup desentralisasi fiskal, desa mendapatkan tambahan pendapatan desa berupa alokasi dari APBN dan lain-lain pendapatan yang sah. Pertanggungjawaban APBDesa juga diharapkan menjadi lebih transparan dan akuntabel sesuai dengan visi dan misi dari desentralisasi fiskal itu sendiri. Namun, hal-hal tersebut tidak akan tercapai apabila tidak dibarengi dengan penguatan kapasitas, kesiapan, dan kemampuan dari perangkat dan unsur masyarakat desa. Jika kapasitas, kesiapan, dan kemampuan dari perangkat dan unsur masyarakat desa dikuatkan maka tujuan dari otonomi desa secara umum dan tujuan dari desentralisasi fiskal secara khusus dapat tercapai dengan maksimal
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Internalisasi Nilai-Nilai Pancasila dalam Penyusunan Kode Etik Aparatur Pengawas Internal Pemerintah (APIP)
Full text linkLatar Belakang penulisan artikel ini berawal dari kegelisahan penulis pada semakin lunturnya nilai-nilai Pancasila dalam segenap aspek kehidupan bangsa. Lunturnya nilai-nilai tersebut juga merambah pada kalangan Aparatur Sipil Negara khususnya Pengawas Internal Pemerintah. Kode Etik Auditor Internal Pemerintah Indonesia yang sejatinya harus memiliki ruh Pancasila ternyata dalam implementasinya sama sekali jauh dari nilai-nilai tersebut. Penulisan artikel menggunakan metode kualitatif dengan pendekatan studi literatur. Kesimpulan menunjukkan bahwa Aparatur Pengawas Internal Pemerintah (APIP) harus menanamkan nilai-nilai luhur Pancasila dalam tugas dan fungsinya termasuk dalam menyusun kode etik. Saran penulis adalah agar kode etik auditor internal pemerintah harus lebih mengedepankan nilai-nilai pancasila yang sejatinya merupakan jati diri bangsa Indonesia tanpa harus mengadopsi secara penuh kode etik asing
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Reflection of Local Wisdom Values behind Accounting Practices in Tumbilotohe Culture
Full text linkThis study explores the integration of local wisdom into accounting practices in the Tumbilotohe culture, framed within an Islamic paradigm and using an Islamic ethnomethodological approach. Data were collected through structured interviews, passive participant observation, and documentary analysis using a qualitative methodology. These were analyzed through the stages of charity, knowledge, faith, revelation information, and courtesy. The findings reveal that the Tumbilotohe Implementation Committee self-funded its activities through accounting practices that are deeply intertwined with values of sincerity, struggle, and sacrifice that are emblematic of the Gorontalo tribe's cultural and Islamic traditions. Central to these traditions is the vow "batanga pomaya, nyawa podungalo" (the self is devoted, life is at stake), which is part of the "Paduma" - five sacred agreements symbolizing the tribe's commitment to their land, including prioritizing religion, glorifying the land, devoting oneself to the land, sacrificing property, and risking life. The study concludes that accounting practices in the Tumbilotohe cultural celebration transcend mere financial transactions and are significantly influenced by local wisdom and religious values. This reflects the community's commitment to preserving their culture and embodying Paduma principles in organizing and defending their heritage, and provides a nuanced understanding of the role of cultural and religious values in shaping accounting practices in the Gorontalo community
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