During the 2014 presidential election in Indonesia two diametrically opposed candidates appeared to abide by an informal set of rules whereby neither candidate challenged the other's integrity in public. Privately, however, campaign advisors devised ways to attack their opponents, primarily by using media contacts to spread rumors and allegations. As a result, the 2014 presidential race in the world's third largest democracy became in many ways the most negative and polarizing witnessed since the fall of Suharto's authoritarian regime in 1998. We argue that the Obor Rakyat media scandal, a major political event in 2014 that remains understudied, represents a new manifestation of rumor politics and smear campaigning that might also reveal some half-truths about President Jokowi, who is widely hailed as a novel reformist politician because of his relatively clean record and lack of direct association with the Indonesian political establishment. The Obor Rakyat reports contain serious allegations against Jokowi, and for the purposes of this article we will focus on the three most prominent allegations: (1) Jokowi is a bad Muslim, (2) he is a puppet president, and (3) he is in the pocket of Chinese financiers known as cukong.

Abstrak. Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan pengelolaan kelas pada siswa kelas IV SDN 77/I desa Penerokan, Kecamatan Bajubang. Penelitian ini merupakan penelitian deskriptif kualitatif. Informan penelitian ini adalah guru kelas IV. Teknik pengumpulan data yaitu  observasi, wawancara, dan dokumentasi. Hasil penelitian yaitu  pengelolaan kelas yang dilaksanakan guru terlebih dahulu mengatur siswa yang berada di dalam kelas yaitu dengan membuat struktur organisasi kelas meliputi ketua kelas, wakil ketua kelas, sekretaris, bendahara serta seksi-seksi bidang seperti bidang olahraga, seni, kebersihan, keamanan dan sosial. Guru memberikan pengawasan terhadap pelaksanaan tugas dari masing-masing siswa yang memiliki jabatan dalam organisasi kelas. Setelah itu, pelaksanaan pegelolaan kelas dilanjutkan dengan pengaturan fasilitas kelas meliputi mengatur tempat duduk siswa yaitu semua siswa menghadap ke papan tulis. Siswa duduk secara berpasangan. Meja guru berada di depan sebelah kiri siswa. sedangkan papan tulis berada di tengah. Alat pengajaran seperti gambar pahlawan dan gambar rumah adat dan pakaian adat seluruh provinsi yang ada di Indonesia digantungkan di dinding kelas dengan rapi, walaupun jumlahnya tidak terlalu banyak.   Kata kunci : pengelolaan kelas, sekolah dasar

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Digital payments have changed people's financial behavior, particularly in Asian countries. The expansion of the internet network and the intensification of gadget functions have grown digital payment systems in mobile payments, internet banking, QR Codes, and electronic payments. Using a Systematic Literature Review, the study examined various Scopus articles from Asian countries to obtain an overview of the factors that influence the adoption of digital payments. We analyzed 597 digital, electronic, and mobile payment articles. TAM and UTAUT were found to be the most widely found theories to significantly affect user intent and even the continuity of digital payment use. While in the method, the structural equation model becomes the most widely used analytical method in various scientific publications related to this topic. This study has found internal and external factors from users in the adoption process of digital payments, including trust, perceived risk, satisfaction, security social influences, and facilitation conditions. Interestingly, some of these factors were insignificant in some studies due to differences in digital payment products that were the object of the study, respondents, and differences in research methods and approaches.

This research aims to empirically examine the effect of the internal control system and the coercive force of the quality of local government financial reports. The method used is descriptive method of verification. While the technique of data analysis using correlation coefficient analysis and coefficient of determination. Quantitative data is secondary and primary data. Secondary data in the form of examination reports on the financial statements of local government district / city in the first Bogor region of West Java province in 2012 were obtained from Badan Pemeriksa Keuangan (BPK). Sementara data primer dikumpulkan dari kepala seksi akuntansi pada pemerintah daerah kabupaten/ kota di wilayah I Bogor provinsi Jawa Barat. The results showed that the internal control system is not a positive influence on the quality of financial reports of local governments while the coercive power of positive influence on the quality of local government financial reports.Keyword : internal control system, coercive power, financial report, quality of local government financial reports PendahuluanPenyusunan laporan keuangan diperlukan guna memberikan informasi yang relevan mengenai posisi keuangan suatu entitas pada suatu periode akuntansi, sehingga laporan keuangan menjadi suatu alat yang sangat berguna untuk membantu top management dalam proses pengambilan keputusan. Di sektor pemerintahan, penyusunan laporan keuangan merupakan suatu kewajiban yang harus dilakukan pemerintah untuk mempertanggungjawabkan aktivitas keuangannya kepada publik/ masyarakat, sehingga kandungan informasi dalam laporan keuangan pemerintah harus benar-benar berkualitas. Kriteria dan unsurunsur pembentuk kualitas informasi laporan keuangan disebutkan dalam Kerangka Konseptual Akuntansi Pemerintahan (PP No. 71 tahun 2010) terdiri dari: (a) relevan, (b) andal, (c) dapat dibandingkan dan (d) dapat dipahami.Laporan keuangan pemerintah harus memenuhi keempat karakteristik tersebut untuk mencapai tujuannya, karena keempat karakteristik itu merupakan prasyarat normatif yang diperlukan agar laporan keuangan pemerintah dapat memenuhi kualitas yang dikehendaki. Informasi yang terkandung di dalamlaporan keuangan yang dihasilkan oleh pemerintah daerah harus sesuai dengan kriteria nilai informasi yang disyaratkan oleh peraturan perundang-undangan. Apabila