Abstract:This investigation is intended to assess the possibility of financial problems in Sharia Rural Banks (SBRs) in Indonesia. The financial ratio approach is chosen to measure the financial distress potential of SRBs which assesses the profitability, liquidity, efficiency and capital adequacy of 166 banks from 2013 to 2016. The model of panel estimation uses discriminant analysis is utilized in predicting financial distress in Indonesian SRBs. The outcomes of this research are, firstly, liquidity and efficiency are the most prominent variables in predicting financial difficulties in SRBs. The second is in further analysis of liquidity shows that most SRBs are very aggressive in disbursing credit to small and medium enterprises (SMEs), which are riskier than other economic sectors. In addition, a deeper analysis of bank efficiency indicates that the highest expense component of SRBs' other operating costs is employee and administration costs. Keywords: financial distress, financial ratios, Sharia rural banks, discriminant analysisPengujian Potensi Kebangkrutan Grup Bank Pembiayaan Rakyat Syariah di IndonesiaAbstrakStudi ini bertujuan untuk menilai kemungkinan terjadinya masalah keuangan pada Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Pendekatan rasio keuangan dilakukan untuk mengukur kemungkinan terjadinya financial distress yang menilai dari sisi profitabilitas, likuiditas, efisiensi dan kecukupan modal dari 166 bank selama 2013 hingga 2016. Model estimasi panel menggunakan analisis diskriminan diterapkan dalam memprediksi financial distress pada BPRS Indonesia. Hasilnya adalah, pertama, likuiditas dan efisiensi adalah variabel yang paling signifikan dalam memprediksi kesulitan keuangan di BPRS. Kedua, dalam analisis likuiditas lebih lanjut menunjukkan bahwa sebagian besar BPRS cukup agresif dalam mendistribusikan pembiayaan kepada usaha kecil dan menengah (UKM), yang lebih berisiko di bandingkan sektor ekonomi lainnya. Selain itu, analisis yang lebih dalam tentang efisiensi bank menunjukkan bahwa komponen biaya tertinggi dari biaya operasional lain BPRS secara rata-rata adalah biaya pegawai atau karyawan dan administrasi. Kata kunci: financial distress, rasio keuangan, BPRS, analisis diskriminan

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This study aims to interpret and describe the meaning of art and culture in society Madura Bull Race that we often encounter in the agenda of the annual event in Madura. Bull Race is the original culture of the land Madura cow racing is a race in which a pair of cows that pulls the train of wood (a jockey up and control the cow pairs) to be driven in the race racing against other pairs of cows). As part of a community certainly has become an umbrella association for the community Bull Race requires knowledge and accounting statements for subsequent agendas. This research uses an ethnographic approach. Data obtained from informants who were the original inhabitants of the land of Madura, through in-depth interviews, documentation and direct observation. Based on this research note that purport accounting practices obtained from informants indicate that the Madurese community, especially the members of the community Bull Race Bull Race follow the race as a form of love and preservation of cultural values, especially Madura. Economic compensation obtained merely as a means to preserve and ensure the survival of the community of Bull Race. Results reconstruction of accounting concepts Karapan cow Madurese community shows that Bull Race as a form of community responsibility to preserve the culture and form of pride for the community, especially Madura Bull Race.

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The purpose of this study was to determine the concept of an Industrial collaboration system (collaborative system) in the Vocational Education Program of Universitas Brawijaya. This study uses a descriptive exploratory method in order to obtain comprehensive knowledge digging. especially related to the collaborative system implemented. The results of this study are (1) The concept of collaborative education in vocational Universitas Brawijaya is not limited to lectures, but is further involved in the management of education, namely as part of managerial, which has the authority to make policies. (2) The process of preparing the curriculum is carried out directly by Dudi according to the area of expertise managed. (3) Dudi is actively involved in setting study program management policies, designing new student selection, becoming instructors/ instructors, and helping with job placement for vocational students. (4) The implementation of a collaborative education system for diploma level 3 (three) in UB vocational has been designed to produce graduates in accordance with the needs of the workforce. The principle of Link and match world education with industry needs can be realized through the implementation of this system. (5) This collaborative education system model can be an alternative, as a solution for vocational education in vocational colleges in Indonesia