The existence of regional autonomy that applies in Indonesia, the autonomous region both provincial and district / city must be able to regulate and manage their own regions and are required to try to increase Regional Original Revenue (PAD) which has potential in the region one of which is in the collection of local taxes. Hotel Tax, Restaurant Tax and Entertainment Tax have the potential to increase PAD in Bogor City. The purpose of this study was to determine the level of effectiveness of hotel tax collection, restaurant tax and entertainment tax in the city of Bogor for the period 2013-2017, find out how much the growth rate of hotel taxes, restaurant tax and entertainment tax in the city of Bogor in the period 2013-2017 and how much the contribution of tax hotel, restaurant tax and entertainment tax on Regional Original Revenue (PAD) in Bogor City for the period 2013-2017. The method used in this research is descriptive qualitative method.The results of this study indicate that the effectiveness of hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in the city of Bogor are included as very effective criteria with the effectiveness level of hotel tax collection, restaurant tax and entertainment that exceeds 100% each year. The average growth rate for hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in Bogor City is as follows, 14.15%, 17.55% and 11.93%. The increase / decrease in the growth rate of hotel taxes, restaurant taxes and entertainment taxes each year is caused by several factors including the policies of the central government, the influence of the increase / decrease in the number of visitors who come, and the level of tourists visiting Bogor City. Meanwhile, the average contribution of hotel tax, restaurant tax and entertainment tax to PAD for the 2013-2017 period in the City was 8.58% with very less criteria, 11.50% with less criteria and 3.09% with very less criteria. The decrease in the contribution of hotel tax, restaurant tax and entertainment tax is influenced by the central government policy, the number of visitors and the significant increase in the realization of other regional tax revenues (BPHTB). Keywords: Local Revenue, Hotel Tax, Restaurant Tax, Entertainment Tax, Effectiveness, Growth Rate and Contribution.

Cost of Goods Manufacture is an important component that must be calculated by the company in order to determine the selling price of the product. SMEs are often wrong in calculating the Cost of Goods Manufacture they do. One of the mistakes made by SMEs in calculating the Cost of Goods Manufacture is that the calculations carried out are very simple and do not specify all costs used in the production process to produce a product. This study aims to analyze (1) the calculation of the Cost of Goods Manufacture in SMEs Tahu AN Anugrah , (2) the determination of Cost of Goods Manufacture with the full costing method in SMEs Tahu AN Anugrah, and (3) the difference in calculation of Cost of Goods Manufacture according to SMEs AN Anugrah and according full costing method and its effect on selling prices.                The data used in this study are primary data and secondary data. The primary data used is obtained from the results of interviews and recording of information needed directly in SMEs Tahu AN Anugrah. While the secondary data are is obtained from literature studies such as previous journals, related books, documentation and reading in accordance with the research title.  The Research results show, there are differences in the calculation results of the Cost of Goods Manufacture carried out by the SMEs and by the full costing method. The calculation of Cost of Goods Manufacture by SMEs Tahu AN Anugrah for White Tofu products is Rp 200 and Yellow Tofu Rp 201.12 while by the full costing method for White Tofu products is Rp 218.41 and Yellow Tofu Rp 228.44. So that, there are differences in the calculation results, namely for White Tofu Rp 18.41 and Yellow Tofu Rp 27.32. Differences in calculation are due to the full costing method is more detailed by including all elements of production costs. This shows that the method provides a more accurate calculation to be able to set a better selling price.  Keywords: Cost of Goods Manufacture, Full Costing, Selling Prices, SMEs

The aim of this research is to anticipate the emergence of a new regulation in accounting studies. Especially the emergence of PSAK 73 that will succeed PSAK 30 in terms of Leasing. This research gives the projection if a new regulation is in effect. PSAK 73 changes the form of double accounting system into a single one, meaning that lease is not being classified and calculated with two methods like capital lease and operating lease. It’s using capital lease calculation with it being classified as right of use asset. Asset is being recognized and depreciation expense follows after with interest. The result of this research shows that, the trantition of PSAK 30 to PSAK 73 affects entity’s income statement. Entity’s expenses increase because of  the additional interest and depreciation expense. Assets also increase resulting in management asset ratio and profitability ratio to fall.   Keywords: PSAK 30, PSAK 73, Transition, Asset of Use

In the treatment of its fixed assets, PT Bahagia Jaya Sejahtera still has a mismatch. The discrepancy is in the recording of the acquisition price of the fixed assets, the company still records the fixed assets based on the purchase price only, while the costs associated with the fixed assets are charged as costs in the period of occurrence, which are charged as administrative and general costs. In addition to those expenses intended to condition the fixed assets so that they are always ready to be used, recorded as administrative and general expenses in the current period, for example in the purchase of fixed assets in the form of machines, PT Bahagia Jaya does not add these costs to the acquisition price of fixed assets. And when calculating depreciation of fixed assets, companies tend to use the straight-line method, whereas there are other methods that can be used to support the company's earnings. From the results of this analysis, it will be known the comparison of the acquisition price of fixed assets and cost allocation as well as the amount of depreciation costs between the company and the SAK regulations. The results of this analysis are presented in the form of comparative financial statements to determine the effect on financial statements. In the income statement, administrative and general costs are recorded to be too high, due to costs that should add to the acquisition value of fixed assets but instead are allocated to administrative and general costs.Thus, to present financial statements especially in Asset accounting treatment, it should be understood and implemented a fixed accounting policy in accordance with financial accounting standards.   Keywords: Fixed assets, depreciation, financial statements

This article deals with the development of liberal Islam in Indonesia by concentrating on the group Jaringan Islam Liberal (Liberal Islam Network; henceforward JIL). The term of liberal Islam refers to a trend among a particular group of Muslims who argue that understanding the text of Islamic teachings should be complemented by the context in which it is being reinterpreted because the text does not exhaust all the meanings of the revelation. This group also spreads basic ideas such as the opening of the gates of ijtihad, stressing the spirit of religious ethics, pluralism and relativism, the support of minorities and religious freedom. The presence of this group has aroused many responses to the ideas that it promotes. One of the responses and critics is inadequate method that JIL used in order to reach an authoritative understanding. Another problem is spirit of Islamic liberalism understanding that used will lead at the last to the idea of secularization, which draws a distinct line between religion and politics.

Teori Maqasid merupakan salah satu konsep yang ditawarkan untuk menjawab anomali yang dihadapi ilmu usul al-fiqh. Dalam perkembangannya, teori maqasid telah berevolusi dari sekedar sub pembahasan qiyas dalam masalik al-'illah, lalu menjadi pembahasan tersendiri dalam satu kitab khusus, dan terakhir dijadikan sebagai ilmu yang mandiri. Dari perspektif filsafat ilmu, perkembangan ini hanya dimungkinkan terjadi dengan adanya pergeseran paradigma (paradigm shift). Hal inilah yang menjadi konsentrasi tulisan ini, sehingga dinamika perkembangan teori maqasid dapat dipahami sebagai fenomena yang utuh. Pada akhirnya, kajian ini diharapkan memberi kontribusi bagi para pihak yang sedang berusaha menemukan paradigma alternatif, atau setidaknya dapat menjadi objek diskusi menarik yang berimplikasi bagi usaha penentuan sikap di tengah tuntutan perubahan sekarang ini.

This study tries to elaborate existense of Wilayatul Hisbah in Islamic governance system since the Prophet period to date. Description about it obtained from studying the process chrystalization of hisbah by Classic Islam scholars and its institutionalization in Islamic governance system. By using historic-descriptive approach to the existing bibliographical data, obtained a onclusion that hisbah "do not be eliminated" from Islamic governance because it represents the personification of Islamic ethic itself. Along with decrease of Islami influence, the concept also decreased.

Diskusi tentang hukum Islam senantiasa dinamis dan seakan tidak pernah mengenal kata putus. Diskursus dan juga perdebatan seputar “sakralisasi” fiqh yang seringkali diidentikkan sebagai produk hukum Islam yang “siap saji” dan taken for granted juga semakin berkembang di kalangan para pemerhati hukum Islam, baik yang muslim mau pun non muslim. Diskursus dan perdebatan ini tentu saja positif sebagai upaya untuk menggali lebih dalam posisi hukum Islam yang seringkali diyakini sesuai untuk semua tempat dan waktu (salih li kull makan wa zaman) sejalan dengan misi Islam yang rahmatan li al-‘alamin. Dalam kerangka inilah tulisan berikut disusun dengan menggunakan pendekatan normatif mau pun sosio-historis.

Desentralization in education is a relatively new discourse in Indonesian national education. The contemporary political issues and indonesian government system, which is still searching for an ideal form of education after the falling down of the post-new order sentralistic government system, contribute to raise of this concept. Decentralization appears to be an alternative solution in managing a national education of Indonesia. It is expected that there will be more room for stakeholders through applying decentralization of education. Ideally, the desentralisation of education is intended as a commitment manifestation of policy makers on education in order to empower stakeholders, it is also to increase the accessibility and relevancy of education. The application of desentralization concept is can not be separated from political and sociological based-factors. This paper analyses the history and foundation of desentralization concept and it also analyses the problems that it causes.

Ali Abdul Raziq, seorang tokoh pembaharu Mesir yang pemikirannya tidak lepas dari perkembangan keagamaan, dan sosial politik Umat Islam, khususnya Mesir. Pemikirannya yang kontroversial dipengaruhi oleh sistem liberal Barat, di mana ia pernah belajar. Kontroversi yang paling menonjol dari pemikirannya adalah dalam bidang politik (pemerintahan). Inti dari gagasannya, pertama menolak sistem khilafah, kedua, alasan perlunya umat Islam membentuk negara, adalah didasarkan pada akal semata yang dipengaruhi oleh situasi dan kondisi, bukan didasarkan pada agama. Oleh karena itu, tidak ada sistem tunggal dalam negara Islam, apalagi memiliki justifikasi normatif. Ketiga, pemerintahan dalam pandangan-nya adalah masalah duniawi, bukan urusan agama. Ia berupaya untuk memisahkan urusan agama dengan urusan politik.

Salah satu tujuan penetapan wali adalah melindungi kepentingan anak, meliputi kepentingan dirinya sebagai pribadi dan perlindungan atas harta kekayaannya. Tapi dalam beberapa penetapan pengadilan Mahkamah Syar`iyah di Provinsi Aceh, cenderung tidak memberi perhatian yang sungguh-sungguh mengenai perlindungan harta kekayaan anak. Beberapa penetapan pengadilan yang dapat penulis jangkau, hanya sekedar memenuhi permintaan yang diajukan pemohon, yang pada umumnya adalah permintaan untuk ditetapkan sebagai wali, diberi kewenangan untuk mewakili kepentingan anak (dalam melakukan perbuatan hukum) dan melindungi keperluan anak (termasuk melindungi dan mengembangkan harta kekayaannya). Sedang mengenai apakah anak mempunya harta kekayaan ketika akan diletakkan di bawah perwalian, dan apa saja (berapa banyak) harta kekayaan anak yang harus dilindungi oleh wali, tidak disebutsebut di dalam penetapan tersebut.

Kemajuan yang diperoleh dunia Barat pada saat ini tidak terlepas dari mata rantai kemajuan dan peradaban umat manusia sebelumnya. Sebelum Barat mencapai kemajuan, dunia Islam pernah mengalami hegemoni peradaban yang tinggi. Oleh karena itu sejatinya terdapat kontribusi Islam terhadap Barat. Ketika Barat masih dikuasai oleh doktrin gereja yang cenderung menolak kajian ilmu pengetahuan dan para ilmuwan dianggap kafir, zindik, serta keluar dari agama Masehi sehingga mereka disiksa dan dihukum, maka Barat mengalami masa kegelapan (the dark ages). Sementara itu, dunia Islam sibuk melakukan pengkajian dan pengembangan ilmu pengetahuan yang begitu pesat sehingga melahirkan peradaban yang bernilai tinggi. Ada beberapa jalur transmisi intelektual Islam ke Barat, yaitu melalui peradaban Islam di Spanyol, Pulau Sisilia Perang Salib, jalur niaga, pendidikan dan penerjemahan.

Difference view in comprehending Sunnatullah stemming from differences of theology confidence are held. Harun and Nurchalis, although both confessed as Islam rationalist, but they not agree in comprehending the nature of remain and not change at Sunatullah. Confidence at absolute or the limited power of God seems to be the root of their difference view in this case, such as those happened in classic Islam theologians are divided in firqah-firqah with the theories that they carry and up to now still live and expand

Dayah merupakan institusi pendidikan Islam awal di Aceh sekaligus menjadi pilar pendidikan Islam di Indonesia yang eksistesinya telah diukir jauh sebelum negara Indonesia itu sendiri lahir, sehingga mencirikan identitas keislaman dan keaslian (indigenous) Aceh. Secara historis, pendirian dayah diinisiasikan oleh masyarakat. Oleh karenanya penyelenggaraan pendidikannya juga bersifat swasta. Kemandirian seperti ini dapat dipertahankan oleh dayah meskipun tetap terdapat perubahan. Dayah di Aceh pada umumnya dapat menjamin eksistensinya tanpa menggantungkan diri pada para pihak untuk membantu kehidupan dayah. Bahkan dayah di Aceh dapat bertahan justeru karena semangat kemandirian ini. Hal ini bisa terjadi karena dayah dapat eksis dengan jiwa interpreneurship (kewirausahaan), baik dalam sektor jasa, pertanian, perkebunan, peternakan, perikanan, perdagangan maupun pada sektor-sektor riil lainnya.

Social problems appeared because of unawareness of the case root. If it can be traced back, it makes easier to cure as social therapy. Islamic concept of this called da’wah that not only by mean of preaching but the attitude and action. Fiqh da’wah (model of preaching) in Islam must be based on the principle and method. Among the principle are bil hikmah (wisdom), maw’idhah (lesson) and mujadalah bil hasan (the good way of debate). Meanwhile da’wah should be based on the management such planning, acting and evaluating. Da’wah without these principles and methods will be effective especially in this era.

Islamic education Institution, which is an integrated part of National education system, also faces the globalization phenomenon. So it is expected to prepare for it. On the other hand, the basic problem faced by the Islamic education Institution is that the paradigm of Islamic knowledge itself, in which Islamic knowledge and general knowledge are two different things. Originally, Islam does not recognize the split knowledge, all in more applicative ways. For example, the efforts of some Islamic Higher Education Institutions toward Islamic university. The idea of Islamic University introduced by knowledge which is useful for human beings are to be considered important. In this new millennium, the idea of integrating knowledge becomes increasingly popular Islamic scholars in Indonesia is the right choice in facing the globalization era.

Thomas Kuhn memberikan gambaran bahwa kebenaran sains akan ditemukan berkali-kali ataupun berganti-ganti bentuk ilmiahnya walaupun dari satu objek yang sama. Formulasi teori paradigma yang mencetuskan bahwa sebuah kebenaran sains (legatimed truth) identik dalam target teleologis yang didasari pada detection dikenal sebagai final cause (end). Kebenaran sains bukan continuous (lanjutan), improvisasi, evolusi atau kumulatif, melainkan terjadi paradigm shift (pergeseran paradigma) atau disebut juga dengan revolusi. Paradigma melalui shift moving (pergerakan pergeseran) dipahami sama dengan gestalt switch (perpindahan secara keseluruhan atau tidak sama sekali). Di dalam gestalt switch yang diungkapkan adalah verifikasi terjadi sekaligus atau tidak sama sekali (all at once or not at all). Konsep paradigm shifts membuka kesadaran bersama bahwa para pengkaji sains tidak akan mungkin bekerja dalam suatu suasana objektivitas yang mapan. Paradigma men-design kerangka world view (pandangan dunia) atau perspective (cara pandang) untuk lebih important, legitimate, and reasonable. Hal ini membuat sebuah detection (target teleologis) tidak akan terevolusi atau tereleminir karena kemampuan eksperimentalnya mengakomodir counterinstances (ketahanan berkompetisi teori). Paradigma yang bertahan merupakan winnowing (keunggulan) baru dari sebuah discovery, supertitian (temuan besar) atau novelty (terbaharukan). Paradigma bertahan akan tumbuh menguasai normal science selama belum eksisnya anomaly (ketimpangan). Paradigma baru memiliki kriteria neater (rapi), more suitable (lebih cocok), simpler (sederhana), or more elegant (lebih elegan). Paradigma akan terusbertransformatif dengan paradigma baru karena sistem bekerja paradigma mengalihkan padigma menuju revolusi ilmiah di mana revolusi ilmiah dengan perubahan fundamental akan meresap dalam metode dan pemahaman.

Studi linguistik di Barat mulai berkembang pada akhir abad ke-19. Sedang kajian nahwu dalam ilmu bahasa Arab telah dimulai sejak abad ke-11. Dengan demikian kajian ilmiah bahasa Arab dimulai lebih awal dibandingkan kajian linguistik secara umum. Kemudian secara lebih khas Pembelajaran Bahasa Arab (PBA) juga telah dianggap sebagai sebuah bidang ilmu tersendiri yang merupakan cabang tersendiri dari ilmu Arabic linguistic. Melalui Studi Pembelajaran Bahasa Arab, diharapkan pembelajaran bahasa Arab secara praktik akan meningkatkan kualitas hasil belajar bahasa Arab, sebagai bahasa kedua.

Every lecturer should have a good performance to improve student achievement. One of the factors to improve the lecturers’ performance is achievement motivation. This research was conducted to figure out a positive and significant relationship between achievement motivation with lecturer’s performance. The study was conducted through quantitative approach. The data was collected through questionnaires which were given to 77 respondents of 343 lecturers at IAIN Ar-raniry Banda Aceh. The analysis of the data is Pearson product moment correlation analysis. The results showed that the correlation coefficient (r) is 0.574. The correlation number indicates that both characteristic and the strength of the relationship is “medium”. It indicates that the the closeness of the relationship between achievement motivation and lecturer’s performance of IAIN Ar-Raniry is at “medium” level. The number of tcount is 6.077 while the number of ttable = 1,992 at the confidence level 95% sig. 5% 2-tailed and dk = n – 1 = 76. Thus, tcount is 6.077 > ttable is 1.992 show that there is a significant relationship between achievement motivation and performance of IAIN Ar-Raniry lecturer. It means that if the achievement motivation is increased, the motivation performance of IAIN Ar-Raniry lecturer will be increased.

Dalam sistem kewarisan Islam, cucu mempunyai kedudukan yang sangat lemah dalam hal mewarisi, meskipun di beberapa negara yang menggunakan sistem hukum waris Islam telah membuat peraturan yang dapat memberikan kesempatan untuk cucu agar dapat mewarisi hak yang seharusnya menjadi bagian orang tuanya dalam kewarisan. Sedangkan di Indonesia terkait dengan kewarisan cucu masih belum memiliki standar yang baku dalam penyelesaian perkara kewarisan cucu disebabkan masih adanya pilihan hukum dalam menyelesaikan persoalan tersebut, meskipun sudah ada aturan kewarisan cucu yang terdapat dalam Kompilasi Hukum Islam, namun belum menjadi standar baku dalam membuat keputusan tentang hak kewarisan cucu yang ditinggal mati oleh orang tuanya. Namun ijtihad yang dilakukan untuk memformulasikan hukum baru yang relevan dengan kebutuhan masyakarat sangatlah tepat sehingga hukum kewarisan yang bersifat universal akan dapat diteruskan tanpa mengenal batas teritorial dan lingkungan sosial serta memiliki fleksibilitas dan daya adaptasi dengan baik pada perubahan sosial yang sedang terjadi dalam masyarakat. Penetapan hukum dalam KHI tentang kewarisan cucu merupakan bentuk ijtihad dengan pola maslahah karena bertujuan untuk menetapkan suatu aturan yang berdasarkan pada kemaslahatan umum dan telah memenuhi kualifikasi istinbath hukum.