Opini Terbaru

Between Facts and Norms, Pemikiran Hukum Jürgen Habermas (2): Pengantar dari Jürgen Habermas

Gambar
PENGANTAR Jürgen Habermas  | Penerjemah: Anom Surya Putra | Di Jerman, filsafat hukum telah lama tidak lagi menjadi materi pembahasan bagi para filsuf. Jika saya jarang menyebut nama Hegel dan lebih mengandalkan teori hukum Kantian, hal ini juga mengungkapkan keinginan saya untuk menghindari suatu model yang menetapkan standar yang tidak dapat dicapai bagi kita. Memang, bukan kebetulan bahwa filsafat hukum, dalam mencari kontak dengan realitas sosial, telah bermigrasi ke aliran-aliran (mazhab) hukum. [1] Namun, saya juga ingin menghindari ilmu hukum teknis yang terfokus pada fundasi-fundasi hukum pidana. [2] Apa yang dulunya dapat dianut secara koheren dalam konsep-konsep filsafat Hegelian saat ini menuntut pendekatan pluralistis yang menggabungkan perspektif teori moral, teori sosial, teori hukum, serta sosiologi dan sejarah hukum. Saya menyambut ini sebagai kesempatan untuk menampilkan pendekatan pluralistis yang sering tidak diakui/disadari teori tindakan komunikatif. Konsep-konse
Posting Komentar

Part 2 Kebijakan Akuntansi Keuangan BUM Desa, Tanya Jawab Laporan Keuangan BUM Desa

Serial tulisan Laporan Keuangan BUM Desa merupakan kelanjutan dari praksis demokratisasi Desa yang berlangsung pada institusi BUM Desa. Tanpa dialog dengan pengurus BUM Desa, pemerintahan Desa, pengelola organisasi pendampingan Desa, dan aktivis Organisasi Non-Pemerintah, tulisan ini tidak akan pernah terbaca oleh pembaca budiman. Terima kasih saya haturkan.

Please cite as: Putra, Anom Surya. "Part 2 Kebijakan Akuntansi Keuangan BUM Desa, Tanya Jawab Laporan Keuangan BUM Desa." Blog Anom Surya Putra. Juni 2022. https://anomsuryaputra.blogspot.com/2022/06/part-2-tanya-jawab-laporan-keuangan-bum.html

--------------------------------------------

Apakah ruang lingkup Kebijakan Akuntansi Keuangan BUM Desa?

Ruang lingkup kebijakan akuntansi keuangan BUM Desa mencakup seluruh kegiatan akuntansi keuangan BUM Desa dalam mengelola transaksi mengenai aset, kewajiban (liability; liabilitas), ekuitas, pendapatan dan beban BUM Desa.

Hal ini berbeda dengan kebijakan akuntansi pemerintahan yang diberlakukan pada administrasi pemerintahan Desa melalui APB Desa. Penyertaan modal Desa untuk modal awal pendirian BUM Desa dilegitimasi oleh akun pembiayaan pada APB Desa. Penggunaan modal Desa selanjutnya diolah melalui Standar Akuntansi Keuangan ETAP yang diposisikan pada Neraca BUM Desa.

Apakah legitimasi Kebijakan Akuntansi Keuangan BUM Desa?

Dalam pertimbangan sosiologi hukum BUM Desa dilandasi oleh praktik usaha yang nyata dan interaksi-komunikatif antara Pemerintah Desa dan masyarakat Desa. Tindakan interaksi-komunikatif berlanjut pada penyertaan modal yang bersumber dari Pemerintah Desa dan masyarakat Desa, dan dilegitimasi melalui praksis demokrasi lokal Musyawarah Desa dan Standar Akuntansi Keuangan ETAP.

Apakah peran Laporan Keuangan BUM Desa?


--------------------

*Dikembangkan oleh Anom Surya Putra dari Pedoman Akuntansi Keuangan BUM Desa Tirta Mandiri, Tim Dosen Program Pengabdian Masyarakat: Andi Prasetiawan Hamzah, Akhmad Priharjanto, Dyah Purwanti, Klaten 12 April 2019, hlm I-1.

Bersambung ke Part 3












Komentar

Posting Komentar

Artikel Terpopuler

21-Days of Abundance Meditation Challenge Deepak Chopra

Gambar
Day 1 DEEPAK CHOPRA 21-Days of Abundance Meditation Challenge - So Hum The Reality of Abundance DEEPAK CHOPRA 21-Days of Abundance Meditation Challenge. Day 1 Here we go! After you complete the task, please write: "Day 1 Done." You can leave the group if you decide not to continue. I highly recommend doing the meditation and the task at the beginning of the day, if possible. It changes the course of the day! Task In your new notebook, make a list of 50 people that have influenced your life. They can be both living and already departed people, your relatives, friends, and celebrities, writers and personalities whom you do not necessarily know personally. Everyone who has influenced you, and contributed to your growth & development. The list must have at least 50 names. In the process of making a list, think about why you chose the person. What has changed in your life for the better? Move calmly and thoughtfully. Remember the best things about each person in the list and w
Read more »

Day 2 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to day two. All material creation, everything we can see, touch, hear, taste, and smell, is made from the same stuff, and comes from the same source. While we may refer to the source by different names, God, a higher power, the Holy Spirit, or perhaps the cosmos, this source is the entire universe, the unified field. Everything, that is beyond the perception, of the five senses. The key to living in abundant life, is to embrace the idea that abundance comes from this Unified Field. Within it lies the power of infinite creativity, just waiting for your call. Whether you desire more love, more joy, more friends, more money, or better health, it's all yours for the asking and accepting. And if you're willing to release any resistance you may have to experiencing abundance, relinquish any belief that you are limited. Open your mind and heart to the possibility, that you can attract whatever you want in life, and abundance will flow to you, effortlessly and easily. True abun
Read more »

Day 1 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to day one. Welcome to the Chopra Center 21-Day Meditation Challenge, Creating Abundance. We are very happy you've decided to embark on this journey, into stillness and silence, to experience authentic abundance consciousness.  Over the next three weeks, we'll focus on different aspects of abundance. In our first week, preparing for abundance, we'll consider the promise of unlimited potential. During this time, we learn what true abundance ism the infinite source from which it springs, how consciousness and the mind affect its flow, and how we can more deeply understand that abundance is a divine right, bestowed upon each, and every one of us. During our second week, we'll show how abundance relates to the seven spiritual laws of success, beginning with the law of pure potentiality, what exactly is possible, and ending with the law of dharma, how to increase abundance in our lives, by serving humanity, with our unique skills and talents. In our third week, we
Read more »

Day 15 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to Day 15. Welcome to our final week of the Chopra Center 21-Day meditation challenge. During our first week together we explored the reality of abundance, its original source which is the universe, and how we attract it through our consciousness.  Last week we learn how to attract more abundance, by applying the seven spiritual laws of success.  This week we'll expand on our foundation, and discuss the many ways abundance can manifest in our lives.  Beginning with an understanding of how the effortless flow, that occurs as seemingly unrelated events, coming together, can bring fulfillment to our lives.  I call this merging of coincidence and destiny: synchro destiny; powerfully leveraging the intelligence of the universe, that orchestrates the whole dance of creation, on every scale, from the farthest reaches of the cosmos to the events of our own daily lives. One of the main principles of synchrodestiny, is recognizing and celebrating this cosmic dance. Trusting that ther
Read more »

Day 12 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome today twelve. Having an abundance consciousness, allows us to view life as a magical adventure, where our needs are met with grace, and ease. It includes the ability to see beauty, wherever we go, have gratitude as our primary emotion, hold open our hearts to everyone we meet, and trust in the cosmic plan. According to the law of intention and desire, we recognized that at the deepest level of reality is a field of energy, that gives rise to all the forms of creation. Placing your attention on exactly what you want to create in your life, beauty, love, prosperity, will energize that object of your desire, and draw it to you. Attention energizes, intention transforms. Once you clarify your intentions, surrender them into the silence, and allow the universe to work out the details. Today I will guide you through a visualization meditation, where we'll create our intentions and release them. So let's begin. Please find a comfortable position, placing your hands gently in y
Read more »

Day 13 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to Day 13. In the words of dr. David Thurman, my beloved friend and co-founder of the Chopra Center for well-being, abundance is a state of mind in which you believe you are intrinsically creative. You recognize that the universe is abundant, and that you are an expression of the universe.  If you accept the idea of an unlimited abundant universe, you relinquish the desire to manage circumstances, and force solutions in order to manifest your desires. This, is the essence of the law of detachment. The law of detachment, teaches us to focus our attention on what we desire, take the necessary steps to achieve our dreams, and then find security in the wisdom of uncertainty, by letting go of any attachment to outcome, an essential step in achieving our goals.  Think for a moment about the time you try to recall the name with no success. Finally, after struggling to remember you let go of your efforts, then a little while later the name flashed across the screen of your consciousnes
Read more »

Day 7 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to day seven. Congratulations on completing the first week, of the Chopra Center 21-day meditation challenge, creating abundance. Over the past six days, we have discovered the reality and source of abundance, which is unlimited and eternal. We've learned that mind, matter, and spirit, work in conjunction with one another, to manifest abundance that in the silent field of all possibilities, dwell the seeds of success, and that when you live from within, your desires are fulfilled quickly, spontaneously, and with minimal effort.  This week, we'll contemplate what we sometimes call a coincidence, a miracle, or just good luck. Ask yourself, how long does it take for a dream to come true. In the minds of some specific conditions must be met, plans must be in place, a certain amount of time must pass, and effort needs to be exerted. However these conditions all spring from the physical three-dimensional world.  In deeper levels of consciousness, what we call a dream, miracle
Read more »

Permendagri No. 114/2014 tentang Pembangunan Desa Tidak Berlaku, Lex Posterior Derogat Legi Priori

Gambar
Masalah populer tentang regulasi yang mengatur Desa antara lain adalah pertentangan normatif antara Permendagri No. 114/2014 tentang Pembangunan Desa dan Permendesa PDTT No. 21/2020 tentang Pedoman Umum Pembangunan Desa dan Pemberdayaan Masyarakat Desa. Persoalan klasik hukum yang sering terdengar dalam berbagai perbincangan adalah aturan mana yang lebih sahih berlaku? Dalam pandangan intrinsik hukum persoalan semacam ini mudah dilakukan penyelesaian. Permendagri No. 114/2014 tersebut terbit atas dasar norma delegatif dari PP No. 43/2014, sedangkan PP No. 43/2014 kemudian mengalami perubahan menjadi PP No. 47/2015. Aturan baru ini mengatur kewenangan Menteri Desa untuk menerbitkan aturan pembangunan Desa dan pemberdayaan masyarakat Desa, sehingga terbitlah Permendesa PDTT No. 21/2020 tersebut. Asas hukum yang populer menyatakan  lex posterior derogat legi priori bahwa hukum yang baru mengesampingkan aturan lama, sehingga Permendesa PDTT No. 21/2020 mengesampingkan Permendagri No. 114/
Read more »

Sosiologi Hukum Mathieu Deflem (3): Memulihkan Sosiologi Hukum

Gambar
Buku sosiologi hukum ini menyajikan visi ilmiah sosiologi hukum berdasarkan diskusi tentang pencapaian utama dari spesialisasi sosiologi hukum. Karya Mathieu Deflem ini mengungkapkan nilai-nilai studi sosiologi hukum dengan menyatukan tema-tema teoritis dan empiris. This is a copy of an Indonesian translation of “ Sociology of Law: Visions of a Scholarly Tradition ” (2008), Mathieu Deflem, University of South Carolina, Translated by Anom Surya Putra. Source: Sociology of Law: Visions of a Scholarly Tradition , by Mathieu Deflem (Cambridge University Press, 2008) https://deflem.blogspot.com/2008/01/socoflaw.html Please cite as: Deflem, Mathieu. 2008. "Sosiologi Hukum Mathieu Deflem (3): Memulihkan Sosiologi Hukum." Blog Anom Surya Putra , Juli 2022. ----------------- Pembaca yang budiman telah mengenal pengantar Sosiologi Hukum pada tulisan sebelumnya yakni " Isi Buku Sosiologi Hukum " dan " Pengantar Buku Sosiologi Hukum " yang ditulis oleh Mathieu Deflem.
Read more »

Between Facts and Norms, Pemikiran Hukum Jürgen Habermas (2): Pengantar dari Jürgen Habermas

Gambar
PENGANTAR Jürgen Habermas  | Penerjemah: Anom Surya Putra | Di Jerman, filsafat hukum telah lama tidak lagi menjadi materi pembahasan bagi para filsuf. Jika saya jarang menyebut nama Hegel dan lebih mengandalkan teori hukum Kantian, hal ini juga mengungkapkan keinginan saya untuk menghindari suatu model yang menetapkan standar yang tidak dapat dicapai bagi kita. Memang, bukan kebetulan bahwa filsafat hukum, dalam mencari kontak dengan realitas sosial, telah bermigrasi ke aliran-aliran (mazhab) hukum. [1] Namun, saya juga ingin menghindari ilmu hukum teknis yang terfokus pada fundasi-fundasi hukum pidana. [2] Apa yang dulunya dapat dianut secara koheren dalam konsep-konsep filsafat Hegelian saat ini menuntut pendekatan pluralistis yang menggabungkan perspektif teori moral, teori sosial, teori hukum, serta sosiologi dan sejarah hukum. Saya menyambut ini sebagai kesempatan untuk menampilkan pendekatan pluralistis yang sering tidak diakui/disadari teori tindakan komunikatif. Konsep-konse
Read more »