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PENGARUH KARAKTERISTIK, KOMPLEKSITAS, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH Khasanah, Nur Lailatul; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.583 KB)

Abstract

As a form of accountability and transparency to the public, local governments have to make the Local Government Financial Report (LGFR) completed by disclosure. The presence of Government Accounting Standards (GAS) requires the disclosure of certain LGFR items in accordance with GAS. The purpose of this study was to determine the effect of the government characteristics, the government complexity, and audit findings on the level of disclosure LGFR in Central Java 2010-2012. Samples are 35 LGFR in Central Java province each year. The analytical method used is panel data regression using E-views 7.0 software. The results showed that, only the total asset has significantly positive effect on the disclosure level of LGFR and the number of functional differentiation has significantly negative effect. Whereas other variables such as wealth, level of dependence, age, legislature size has no significant effect. Likewise, the audit findings variable has no significant effect on the disclosure level. 
ISLAM DAN TANTANGAN MODERNITAS: DINAMIKA NILAI KEAGAMAAN DALAM PERUBAHAN SOSIAL KONTEMPORER Nur Lailatul Khasanah
Tamaddun Vol. 6 No. 1 (2021): Tamaddun
Publisher : LPPM Institut Agama Islam Uluwiyah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47759/rvxs8190

Abstract

This article examines the position of Islam in responding to the challenges of modernity, particularly in the context of rapid social changes in politics, culture, education, and religious life. Modernity, driven by the advancement of science and technology, has significantly transformed human lifestyles and worldviews. While modernity offers progress and efficiency, it also brings serious challenges, such as secularization, moral degradation, and spiritual emptiness. Using a qualitative-descriptive approach through literature analysis, this article argues that Islam possesses normative and ethical resources capable of guiding human life amid modern transformations. Islamic values, especially those embedded in education and da‘wah, play a crucial role in maintaining the balance between material progress and spiritual integrity. Therefore, strengthening the role of Islam in modern society is essential to ensure that modernization does not undermine human dignity and moral responsibility.