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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ilmu Sosial dan Ilmu Politik Jurnal Ilmu Sosial dan Ilmu Politik Jurnal Ilmiah Akuntansi Kesatuan Pubmedia Social Sciences and Humanities
Luqman nul Hakim
Universitas Gadjah Mada
Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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Governance and New Mode of Governing: Indonesia as a Metaphor Hakim, Luqman nul
Jurnal Ilmu Sosial dan Ilmu Politik Vol 15, No 2 (2011): Dilema Tata Kelola Pemerintahan
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1.795 KB)

Abstract

Changes in global development policy orientation that put the community (society) rather than the state as its main target has been raised various debates about how to create a better society for development processes. This paper critically discuss the discourse of governance as an instrument of regulation in the new development model through some conceptual apparatus such as social capital, participation and deliberative democracy. Through a post-foundationalist approaches and studies of post-Suharto Indonesia, this paper examined the operation of governance discourse. The main thesis is that the absence of the dimension of power in governance has ignored the political configuration and even failed to notice the various interests in society.
Governance and New Mode of Governing: Indonesia as a Metaphor Luqman nul Hakim
Jurnal Ilmu Sosial dan Ilmu Politik Vol 15, No 2 (2011): NOVEMBER (Dilema Tata Kelola Pemerintahan)
Publisher : Faculty of Social and Political Sciences, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.636 KB) | DOI: 10.22146/jsp.11388

Abstract

Changes in global development policy orientation that put the community (society) rather than the state as its main target has been raised various debates about how to create a better society for development processes. This paper critically discuss the discourse of governance as an instrument of regulation in the new development model through some conceptual apparatus such as social capital, participation and deliberative democracy. Through a post-foundationalist approaches and studies of post-Suharto Indonesia, this paper examined the operation of governance discourse. The main thesis is that the absence of the dimension of power in governance has ignored the political configuration and even failed to notice the various interests in society.
THE INFLUENCE OF WORK OVERLOAD, INTELLECTUAL QUOTIENT, EMOTIONAL QUOTIENT, AND SPIRITUAL QUOTIENT ON THE PERFORMANCE OF EXTERNAL AUDITORS Hakim, Luqman Nul; Arifah, Siti; Pramudyastuti, Octavia Lhaksmi
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.2.197-213

Abstract

Along with the times and technology that is so fast requires everyone to improve their performance. One of them is the external auditor profession. This study aims to analyze the effect of work overload, intellectual quotient, emotional quotient, and spiritual quotient on the performance of external auditors. This study uses a quantitative method using primary data. The population used in this study is the Public Accounting Firm (KAP) in DKI Jakarta. The sample used a purposive sampling method with a total of 75 respondents who had the criteria of being worked as an auditor at KAP in DKI Jakarta with a minimum of 6 months of works. The results of this study indicate that work overload has a negative effect on the performance of external auditors while the intellectual quotient, emotional quotient, and spiritual quotient have a positive effect on the performance of external auditors
Efektivitas Peran Audit Internal Dalam Pencegahan Fraud Hakim, Luqman Nul; Suryatimur, Kartika Pradana
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1412

Abstract

Fraud is still a problem in various sectors in Indonesia, both private and non-private companies, even though it is within the scope of government. The existence of an internal control system is not enough to help the company to fortify the organization from fraud. The purpose of this study is to determine the stages of implementing an effective internal audit for fraud prevention as well as matters that need to be considered by internal audit to improve the efficiency and effectiveness of internal audit for fraud prevention. The research method used is qualitative with a literature review approach because this approach can provide an overview for researchers related to the development of topics regarding the role of internal audit and prevention of fraud. Sources of data used in this study is secondary data. The results of this study are the stages that must be carried out by internal audit so that fraud prevention is the planning stage, testing stage and monitoring of follow-up audits. In order to improve the efficiency and effectiveness of the role of internal audit, the organization can make the internal audit department independent, have full support from top management, and have competent, professional resources with high integrity and loyalty.
Kisah Ashabul Kahfi: Studi Perbandingan Tafsir Al-Misbah dan Tafsir Ibnu Katsir Muliawann, Juan; Aulia, Widad; Hakim, Luqman Nul
Pubmedia Social Sciences and Humanities Vol. 1 No. 3 (2024): January
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/pssh.v1i3.161

Abstract

The story is one of the five main contents of the Qur'an, and the stories in the Qur'an are unique and extraordinary. This research will delve into one of the Qur'anic stories, namely the story of Ashabul Kahfi in Surah Al-Kahfi verses 9-26, and compare it with two exegesis books: "Al-Misbah" by M. Quraish Shihab and the exegesis of Ibn Kathir on Ibn Kathir. Literary analysis will examine the story of Ashabul Kahfi according to M. Quraish Shihab and Ibn Kathir. Comparing the two exegesis texts of the Ashabul Kahfi story will reveal similarities and differences. Furthermore, the conclusions drawn from both interpretations can be applied to modern Indonesian culture. Like previous stories, this narrative provides a positive example for young people, as Ashabul Kahfi were motivated youths who left their community for their beliefs. They sought forgiveness and salvation from Allah, who led them to a cave, caused them to sleep for 309 years, and woke them without aging.
Co-Authors Aulia, Widad Muliawann, Juan OK, Azizah Hanum Pramudyastuti, Octavia Lhaksmi Salminawati Siti Arifah Suryatimur, Kartika Pradana