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Pariwisata dan Kekuasaan: Sebuah Telaah Foucauldian Abdul Karim
Brawijaya Journal of Social Science Vol. 1 No. 1 (2017): Jurnal Kajian Ruang Sosial-Budaya (JKRSB) is continued as Brawijaya Journal of
Publisher : Sociology Department, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Outcome pariwisata sering dianggap sebagai hasil dari wisatawan. Pengaruh pariwisata pada masyarakat sering dipandang menjadi sesuatu hal yang negatif. Kajian konseptual ini memperluas kosakata kekuasaan Michel Foucault untuk melawan ekslusivitas pandangan yang mainstream tentang pariwisata. Kekuasaan dikonseptualisasikan sebagai mana dalam sistem tripartit dari wisatawan, penduduk setempat, dan makelar. Kerangka Foucauldian mengungkapkan bahwa turis seperti orang gila dan pelaku kriminal yang dipenjara. Selanjutnya, kerangka tersebut menunjukkan bahwa kekuasaan produktif dan represif telah menghasilkan pengetahuan wisata. Orientasi wisata berkuasa ini meningkatkan perhatian analitis untuk peran terkemuka makelar dalam pengembangan pariwisata.Kata kunci: Foucault, kekuasaan, sistem pariwisata, makelarThe outcome of tourism has been mostly recognized as tourists’ contribution. The effect of tourism in society today is seen as negative thing. This conceptual review widens Foucault’s concept of power to criticize mainstream-exclusive view on tourism, where power is demonstrated in triad system of tourists, local community and broker. Foucauldian framework defines that tourists are like imprisoned perpetrator as well as madmen. Furthermore, it says that productive and repressive power has suceessfully produced tourism knowledge. This tourism orientation heightens analytical tension to main roles of broker in developing tourism itself.Keywords: Foucault, power, tourism system, broker
INFORMATION SYSTEMS AND INTERNAL AUDIT IN STRENGTHENING THE FINANCIAL STATEMENTS OF THE MUHAMMADIYAH REGIONAL LEADERSHIP OF CIREBON REGENCY Endah Nurhawaeny Kardiyati; Abdul Karim; Afip Afip
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9538

Abstract

n this era of globalization, every institution in Indonesia has financial records that have different reputations and needs. The performance of the institution can be measured and assessed through measured and estimated financial records, whose quality is revealed based on facts and not through engineering. Otherwise, it will result in less effective decision-making for users of financial records who do not have accounting capabilities. So that in a certain period of time it will have an impact on the institution. The purpose of the following study was to analyze the effect of implementing an accounting information system (AIS) and the role of internal audit on the quality of financial records in the Muhammadiyah regional leadership of Cirebon Regency. The following research is an associative-causal type using a population of 120 employees in the Muhammadiyah regional leadership of Cirebon Regency. The sample was determined using purposive sampling technique of 100 respondents including accounting, treasurer, operator, and general staff. Primary data in the form of questionnaires from respondents were processed using multiple linear regression analysis. The results obtained show that the quality of financial records is significantly influenced by the application of AIS and the role of internal audit partially. Therefore, the implementation of AIS and the role of internal audit have a significant influence on the quality of financial records. Keywords: accounting information system, internal audit, financial records, PDM Cirebon district
MAKNA RITUAL KEMATIAN DALAM TRADISI ISLAM JAWA Abdul Karim
Sabda: Jurnal Kajian Kebudayaan Vol 12, No 2: 2017
Publisher : Fakultas Ilmu Budaya Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.791 KB) | DOI: 10.14710/sabda.12.2.161-171

Abstract

Death is an important event that is deeply moving in a drama of life, so that such events never allowed to pass. In the traditiorfoiety, the death is always raising different ritual, that is, the sacred ritual. Javanese moslems have special ritual. The ritual is acculturation between Hindu, Budha and Islamic continually in the past, and now it appears a new tradition. This tradition is different from those in other countries
Analisa Risiko Pembangunan Perumahan Jl Golf Kecamatan Liang Anggang Kota Banjarbaru (Studi Kasus: Perumahan PT Borneo Group) Abdul Karim
Jurnal Teknologi Berkelanjutan Vol 12 No 1 (2023): Vol 12 No. 01
Publisher : Lambung Mangkurat University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jtb.v12i1.232

Abstract

In housing development, it is necessary to know that construction risks are likely to occur and have an impact on housing development. So the need for risk identification and risk mitigation to avoid and eliminate risks that fall into the dominant risk category. This study in the selection of respondents based on purposive sampling method and selected respondents who have competence and have work experience in the field of construction implementation. Based on the results of the research, the number of risks in housing development is 12 risks in housing development, namely political factors, economic factors, natural and environmental factors, technical factors, human factors, and security and safety factors which are also known in the level of risk to frequency, namely 1 Very Rarely, 2 Rarely, 6 Sometimes, 3 Often. Risk level for impact 4 very small, 8 medium. The qualitative risk level is 4 Low Risk, 2 Medium Risk and 6 High Risk. The level of risk acceptance is 6 undesirable and 6 acceptable risk. Risk mitigation is only carried out on dominant risks, namely 5 risks that are undesirable.
Pengelolaan Dana Donasi di Panti Asuhan Berkah Palangkaraya Abdul Karim; Slamet Riyadi
CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Vol. 4 No. 2 (2024): CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cendekia.v4i2.2904

Abstract

Fund management in an orphanage is very important to see the mechanism starting from how the process of obtaining funds, the use of funds, to reports and accountability, therefore this study aims to determine how the process of obtaining funds, how the use of funds, and how reports and accountability of funds at the Blessing orphanage institution Palangka Raya. The method used in this research is a descriptive approach qualitative method in which researchers use field research techniques. The results of this study are in terms of obtaining funds, the orphanage obtains funds from several sources, namely the government through Social Services, donors, and charity cities distributed through PUB licenses. The funds that have been received are then managed by the orphanage management based on the needs of foster children. Accountability of fund management, the orphanage management realizes through making routine reports every month according to real conditions. To realize transparency, so far it has been realized by providing report results to regular donors and to the government.
Pemanfaatan Aplikasi Canva Untuk Meningkatkan Promosi Produk Usaha Mikro Kecil dan Menengah (UMKM) Abdul Karim; Dwika Asrani
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2024): January 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i3.1582

Abstract

Using the Canva application can increase promotion of MSME products through the ease of creating visual designs for promotional purposes. Canva provides various templates that can be used to promote MSMEs, including templates for culinary MSMEs. From the results of the activities carried out above, 25 students who took part in the activities were able to create good promotional media content and were able to apply Canva software on their respective participants' mobile phones.
Pengenalan Teknologi Virtual Reality BOX dalam Pembelajaran Komputer Abdul Karim; Dwika Assrani; Guidio Leonarde Ginting
JPM: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v5i1.1952

Abstract

In today's digital age, the utilisation of advanced technology in learning is increasingly important to increase effectiveness and student engagement. This article aims to explore the use of Virtual Reality BOX technology in computer learning, focusing on how this technology can improve students' understanding and skills in computers. The main problem encountered is the limitation of traditional learning methods that often cannot provide adequate practical experience in the context of computers. To address this issue, the method used involves the introduction and integration of Virtual Reality BOX as an aid in the teaching-learning process. This technology enables interactive simulations and virtual environments that can enrich students' learning experience. Interim results from the implementation of this technology show an increase in students' motivation and understanding of the computer concepts being taught. The implementation of Virtual Reality BOX has shown significant potential in making computer learning more interesting and effective.
Pengembangan Video Stopmotion Eksplorasi Etnomatematika Cerita Rakyat Legenda Roro Jonggrang Pada Pembelajaran Matematika Adib Rozan; Bayu Aji; Hizbulloh Khalil Al Jamil; Abdul Karim
Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika Vol. 2 No. 4 (2024): Agustus : Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/arjuna.v2i4.1105

Abstract

This research aims to develop a stopmotion video of ethnomathematical exploration based on the folklore of the Roro Jonggrang legend in mathematics learning. The method used involves collecting data from relevant ethnomathematical sources and analyzing the content of folklore to find mathematical elements that can be used in learning. The results of the study show that the folklore of the Roro Jonggrang legend can be used as an effective medium in developing students' mathematical abilities through the use of mathematical elements contained in the story. The stopmotion videos made can help students understand mathematical concepts in a more fun and interactive way. This research is expected to contribute to the development of mathematics learning that is more innovative and relevant to local culture.
LIQUIDITY, RETURN ON ASSETS, LEVERAGE AGAINST TAX AGGRESSIVENESS Prianka Ratri Nastiti; Abdul Karim; Bonita Prabasari
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.432

Abstract

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness.
THE ANALYSIS OF GREEN BANKING DISCLOSURE: A PERSPECTIVE ON THE BANKING SECTOR IN INDONESIA Windasari Rachmawati; Abdul Karim; Abdul Manan
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1133

Abstract

The aim of this study is to examine the effect of financial performance on green banking disclosure, using control mechanisms as moderating factors. This is a quantitative study with secondary data. The population consists of banking companies listed on the IDX during 2018-2021 with a purposive sampling technique. Financial performance is measured by profitability using two proxies, return on assets (ROA) and return on equity (ROE). GBD is measured using Green Banking Disclosure Index through content analysis. Smart PLS does statistical testing. This study shows that profitability (ROA) affects GBD. Meanwhile, profitability (ROE) does not affect the GBD. Furthermore, the board of commissioners and audit committees moderate the relationship between profitability (ROA and ROE) and GBD. The results provide important insights into the relationship between financial performance, sustainable banking disclosure, and the role of control mechanisms (the board of commissioners and audit committees) in the banking context in Indonesia.
Co-Authors - Anisah - Sri . Zulfan Abdul Manan Abdul Manan Adib Rozan Afip Afip Afrendi, Mohammad Agung Wintoro Agus Perdana Windarto Ahmad Atabik Ahmad Harjono Ahmad Hudawi AS Ahmad Muslimin Ahmad Syamsul Muarif Amiruddin . Andi Achmadi Andi Arifuddin Mane Ani Satul Inajati Antonius Rino Vanchapo Arman Ismail Aty Nurmala Hamdy Ayu Ghinadi Azmen Kahar Badie Uddin Bangun, Budianto Bayu Aji Bruri Marwano Wutwensa Budi Rohmansyah Cahyo Setiadi Ramadhan Chaerul Fadlan Saud Dalming, Taufiq Daniel Rahandri Dany Miftah M. Nur Dany Miftah M.Nur Destina Marta Fiani Devyna Dhita Helmayanti Dewanti Amaranggana Wajraprakara Dewi Alfianti Dewi Yulianawati Diana Setiana Dwi Wachidiyah Ningsih Dwika Asrani Dwika Assrani Efridani Lubis Eka Anggriana W Endah Nurhawaeny Kardiyati Erlin Windia Ambarsari Eva Yuni Rahmawati Fahdina Maulaya Faroliu, Goldha Fauzan Mirza AM Faznuhal Firman Menne Fitri Khairani Fitria Zulkarnain Fitriani Futhoirotul Ufaiwiyah Guidio Leonarde Ginting Habibur Rahman Harimurti Wulandjani Heri Hadi Saputra Herman Loli Hidayah, Sri Noor Mustaqimatul Hidayah Hidayat, Dimas Hizbulloh Khalil Al Jamil Husaini Husaini Ibnu Suryadi Idhul Ade Rikit Fitra Irfan Fauzi Rahmat Irma Santika Ismail Yahya Iswahyudi Joko S Jahril Jennifer Farihatul Bait Jeperson Hutahaean Kamal Abdullah Karina Puji Lestari Lasmaria Flora Roslinda Silaen Lince Tomoria Sianturi M. Mahbubi Mahendra Mahendra Mahpudin Mahpudin Mamluatul Murivina Maria Magdalena Bebhe Marliah Moch. Gilang Romadhon Moeljono Moh. Jais Romli Moh. Jasri Moh. Jupri Efendi Mohamad Yusuf Muhammad Abdul Rosid Muhammad Awaluddin Muhammad Fajar Hariyadi Muhammad Islah Idrus Muhammad Ismail Muhammad Jodi Prasetiyo Muhammad Lukman Mukhamad Agus Zuhurul Fuqohak Musdalifah Muthiah Rahman Mutmainah Safira Nugroho Nur Asyiah Nurhidayah - Nurindah, Putri Berliana Nurlaela Nurlaela Nurlaela Nurlaela Nurlidah NURUL HIKMAH Nurwijayanti Prabasari, Bonita Prayetno, Sugeng Prayetno Prianka Ratri Nastiti Priyagus, Priyagus Purnomo, Halim Rachmawati, Windasari Rahayu Melani Rahayu, Yessi Rahmat Pannyiwi Riscka Nurul Fadilah Risma Andayani Romansyah Sahabuddin Rosa Mual Rosid Ridlo Roslidar Sabrina Hayati Saddam Hasan Sahidin . Sainul Hermawan Sal Sabila Rahmi Ismael Sarmalinda, Eriga Siti Roudhotul Jannah Slamet Riyadi Sri Mulyaningsih Sudarmanto, Eko Sukmawati Mardjuni Sukmawati Mardjuni Sulistiyanto Sumianah Syahrial Syaiful Islam Syarifuddin Thanwain Thanwain Udas Udas Umi Faizatul Fadilah Wiken Zelmiyas William Ramdhan Willyanto Kartiko Kusumo windasari rachmawati Windasari Rachmawati yakoba yuliana hattu Yanuar, Mutiara Yessica Siagian Yunita Sari Yuwaldi Away Zunia Virasuli