SMEs has an important role in economic development in Indonesia. In this development, SMEs has several obstacles. One of them is the preparation of financial statements that are not in accordance with accounting standards in Indonesia. SAK ETAP is a standard for SMEs in preparing financial statements. However, many studies have suggested that the majority of SMEs in Indonesia have not been able to implement SAK ETAP because the standard are too complex. Therefore DSAK IAI publishes new financial accounting standard for SMEs which is SAK EMKM effective on January 01, 2018. The new standard is intended to assist the needs in the preparation of financial statements. The result of this research shows the level the readiness of SMEs in implementing SAK EMKM. In conducting this research, the researcher used descriptive qualitative research. The researcher collects the data of this research from the interview and documentation. The analysis is dine by data reduction, data presentation, and conclusion. The results of this research shows that two SMEs in Blora Regency are not ready in applying SAK EMKM. The absence of SMEs have not done the preparation of financial statements.

The Bojonegoro District Government took the initiative to establish the Bojonegoro Petroleum and Natural Gas (Oil and Gas) Endowment Fund. The establishment of this Oil and Gas Endowment Fund aims to ensure the existence of a saving fund for future generations when oil and gas and gas in the region has run out. This idea is in line with the fact that in the long term Bojonegoro will contribute significantly to domestic oil and gas production and also the fact that Bojonegoro has succeeded in alleviating poverty, in one area that was once considered the poorest district in Java. The establishment of the Oil and Gas Endowment Fund is also based on consideration of avoiding the curse of natural resources. Reflecting on the experience of regions rich in natural resources, including oil and gas resources, where the level of human welfare and development is lower than in areas of poor natural resources. The level of social conflict is quite high, environmental damage is quite severe, Dutch desiase, excessive spending (over spending), corruption thrives and more.

This research portrays religious attitudes of radicalism and terrorism which are manifested in the prohibition of religious worship activities, the spread of hatred, religious based violence or destruction of places of worship. This study uses a grounded theory research design. This research took place in Lamongan because the city was known as a region with religious schools laying out terrorist actors in Indonesia. The scientific contribution of this research is as a warning to the government to always be aware of radical and terrorist acts. This research describes a person's behavior from radicalism to terrorism is influenced by several factors, including differences in beliefs, ethnicity, socioeconomic status as an initial symptom that has the potential to produce symptoms of radicalism to terrorism. But this difference if it is not supported by the existence of economic interests that play a role in linking the differences with radicalism and terrorism which, if strengthened later can also produce terrorism. On the other hand there is the role of the presence of the state, which can reduce or strengthen the role of economic interests in generating radicalism and terrorism.

Penelitian ini betujuan untuk memberikan gambaran keberhasilan dari Bojonegoro dalam mengelola Sumber Daya Alam Migas yang dimilikinya di era otonomi daerah. Kebijakan politik desentralisasi dan pelaksanaan Otonomi Daerah dalam skala besar-besaran telah berlangsung setidaknya selama 2 dekade terakhir, tetapi tidak sedikit pejabat daerah yang terbukti melakukan tindak pidana korupsi serta banyak kepala daerah yang berperilaku seperti raja-raja kecil. Penelitian ini menggunakan teori policy making dalam bingkai desentralisasi. Hasil penelitian ini menunjukkan bahwa tidak semua daerah mengalami kegagalan, ada daerah yang berhasil mengembangkan sumber daya alam untuk pengurangan angka kemiskinan dan pengembangan pendidikan seperti Kabupaten Bojonegoro sekadar menyebutkan satu contoh bisa dijadikan proyek percontohan keberhasilan pelaksanaan otonomi daerah. Bojonegoro dibawah kepemimpinan Suyoto dapat mengelola Sumber Daya Alamnya untuk sebesar-besar kemakmuran rakyatnya. Diantaranya pembangunan yang dilakukan oleh Pemerintahan Kabupaten Bojonegoro pasca 2008 dapat dilihat dari beberapa indikator pembangunan yang meliputi: Pertumbuhan Ekonomi, Tingkat Kemiskinan, Sustainable Development Goals (SDGs), Open Government Partnership (OGP). Bojonegoro menjadi contoh dari keberhasilan Pemerintah Daerah dalam mengelola Sumber Daya Alam diera Otonomi Daerah. Hal ini bisa menjadi contoh bagi daerah-daerah otonom lain dalam mengelola kebijakan pengelolaan sumber daya alam guna sebesar-besar kemakmuran rakyat.

In Indonesia, one of the crucial topics in every general election is about money management in elections. The role and function of money in elections is very important in studies in political science. This issue then brings various consequences for election participants, election organizers, and from the voter side so that the phenomenon of the widespread practice of money politics is also a major issue in the implementation of each election. The amount of money circulating in the 2019 Election has the potential to increase from the 2014 general election. This is based on several things. First, the system and mechanical elections have not changed from 2014. This means that the personal side or orientation of the election competition is still based on legislative candidates rather than political parties. Second, the orientation of the 2019 Legislative Election competition remains based on the popularity and personality of the legislative candidates. Third, to be elected, every legislative candidate will still try to increase its popularity, increase campaign activities, and personally finance it.