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    Tinjauan Hukum Ekonomi Syariah Terhadap Manipulasi Nota Jasa Servis Motor

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    Bengkel motor merupakan tempat di mana banyak orang melakukan perawatan dan perbaikan motor mereka. Banyak pemilik motor yang lebih memilih untuk melakukan servis di bengkel resmi karena mereka percaya pada kualitas dan layanan yang diberikan. Namun, muncul masalah ketika beberapa oknum karyawan bengkel tersebut yang melakukan manipulasi nota jasa servis motor dengan modus nota itu resmi dari bengkel, padahal pendapatan dari jasa servis tersebut tidak dicatat dalam laporan harian bengkel. Sebaliknya, uang hasil jasa servis tersebut masuk ke kantong pribadi para mekanik. Rumusan masalah dalam penelitian ini meliputi Bagaimana praktik manipulasi nota jasa servis motor dan Bagaimana tinjauan hukum ekonomi syariah terhadap manipulasi nota jasa servis motor. Berdasarkan permasalahan di atas tujuan penelitian adalah untuk mengetahui praktik manipulasi nota jasa servis motor sekaligus tinjauan hukum ekonomi syariah terhadap manipulasi nota jasa servis motor. Penelitian ini merupakan penelitian field research dengan menggunakan metode kualitatif, sumber data meliputi data primer dan data sekunder. Dari data primer di peroleh melalui observasi dan wawancara di lapangan yang berhubungan dengan manipulasi nota jasa servis motor. Sumber data sekunder berasal dari buku, jurnal, skripsi, dan internet. Teknik analisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Kesimpulan dari penelitian ini beberapa konsumen yang sudah kenal dekat dengan mekanik menitipkan sepeda motornya untuk diservis tanpa harus datang ke Ahass. Mekanik yang menservis motor konsumen akan berkomunikasi dengan karyawan lain untuk memastikan tidak ada kesalahan dalam pencatatan di laporan keuangan bengkel. Meskipun alat servis yang digunakan adalah peralatan Ahass, pendapatan dari praktik ini tidak masuk ke laporan keuangan bengkel, melainkan menjadi pendapatan pribadi mekanik. Praktik manipulasi nota jasa servis di Ahass Brenggolo Kalitidu ini hukumnya haram karena bertentangan dengan prinsip-prinsip bermuamalah seperti, saling ridha, transparansi, dan kejujuran. Praktik tersebut mengandung tindakan tadli>s kualitas dan tadli>s harga atau kecurangan yang tidak sesuai dengan prinsip-prinsip bermuamalah dan dapat mengakibatkan kerugian bagi pihak yang tidak mengetahui informasi yang disembunyikan. Kemudian perilaku tersebut masuk juga kedalam tindakan ghas}ab dikarenakan karyawan menggunakan alat-alat dan nota Ahass untuk dapat memiliki harta hasil pelayanan kepada konsumen tanpa sepengetahuan pemilik bengkel. Keyword: Hukum Ekonomi syariah, Tadli>s, Ghas}a

    Pengaruh Total Aset Turnover (TATO) dan Quick Ratio (QR) terhadap Operating Profit Margin (OPM) pada perusahaan yang terdaftar di Jakarta Islamic Index (JII): Studi di PT. PP London Sumatera Indonesia, Tbk Periode 2009-2018

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    Operating Profit Margin (OPM) merupakan perbandingan antara laba usaha dan penjualan. Besar kecilnya Operating Profit Margin (OPM) dapat dipengaruhi oleh beberapa faktor, di antaranya Total Asset Turnover (TATO) dan Quick Ratio (QR). Total Asset Turnover (TATO) dan Quick Ratio (QR) menjelaskan mengenai pengukuran kemampuan pada suatu perusahaan dalam memenuhi kewajiban jangka pendeknya dan juga merupakan ukuran kemampuan perusahaan dalam memenuhi kewajiban-kewajibannya dengan tidak memperhitungkan persediaan, karena persediaan membutuhkan waktu yang relatif lama untuk direalisir menjadi uang kas. Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh Total Asset Turnover (TATO) secara parsial terhadap Operating Profit Margin (OPM), 2) Pengaruh Quick Ratio (QR) secara parsial terhadap Operating Profit Margin (OPM), dan 3) Pengaruh Total Asset Turnover (TATO) dan Quick Ratio (QR) secara simultan terhadap Operating Profit Margin (OPM) pada PT. PP London Sumatera Indonesia Tbk, periode 2009-2018. Kerangka berpikir dalam penelitian ini apabila dalam sebuah perusahaan dalam mengelola asetnya efektif, nilai perputarannya juga tinggi maka penggunaan total asetnya cenderung akan semakin efektif dan semakin tinggi tingkat penjualan kemudian kemampuan perusahaan dalm menghasilkan labanya akan semakin besar. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Jenis data yang digunakan adalah data sekunder dari laporan tahunan PT. PP London Sumatera Indonesia, Tbk. periode 2009-2018. Analisis data yang digunakan dalam penelitian ini adalah analisis deksriptif, analisis uji asumsi klasik, analisis kuantitatif, dan analisis uji hipotesis. Hasil penelitian menunjukkan bahwa berdasarkan hasil uji F (simultan) diperoleh Fhitung sebesar 21,820 dan nilai Ftabel sebesar 4,74. Hal ini sudah memenuhi syarat Fhitung ≥ Ftabel yakni 21,820 ≥ 4,74. Sehingga Ho ditolak dan Ha diterima. Artinya, terdapat pengaruh signifikan antara Total Asset TurnOver (TATO) dan Quick Ratio (QR) terhadap Operating Profit Margin (OPM)

    THE EFFECTIVENESS OF INQUIRY BASED STRATEGY IN TEACHING ENGLISH VOCABULARY

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    ABSTRACT ALVIANI, The Effectiveness Of Inquiry Based Strategy in English Teaching Vocabulary. (Supervised by Kisman Salija and Sahril) The objectives of the research were to find out how inquiry based strategy is effective to improve the students’ achievement. The design of the research was classroom action research. It was done in two cycles, while every cycle consisted of four steps (planning, acting, observing, and reflecting). The first cycle conducted in two meetings include pre-test. The second cycle was conducted in two meetings and each cycle the students were taken the test as the post-test. The subjects of this research were 8 students of Grade five SD Runiah School. The result of this research showed that there was an improvement on the students’ vocabulary, it can be seen from the mean score of pre-test were 57,5, the mean score of posttest I was 69, and the mean score of post-test II was 83. In addition, there was 1 students (12,5%) who passed Minimum Mastery Criterion (Kriteria Ketuntasan Minimal/KKM) in the pre-test. Meanwhile, in the cycle I, there were 3 students (37,5%) who passed Minimum Mastery Criterion (KKM), and in the post-test II there were 7 students (87,5%) who passed Minimum Mastery Criterion (KKM), so the criteria of success was achieved. Then, from the result of questionnaire it showed that there was improvement of positive responses in the teaching-learning process of vocabulary through Inquiry strategy. The mean of prequestionnaire was 41,84%. Then, the mean of post-questionnaire was 77,6%. It improved 35,76%. Furthermore, the results of observation and interview showed that the students were motivated in teaching-learning process during the implementation of Inquiry strategy. Keywords: Inquiry Technique, Vocabular

    Menuju Kepuasan Pelanggan Melalui Penciptaan Kualitas Pelayanan

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    Orientasi perusahaan modern adalah menciptakan kepuasan bagi para pelanggan. Pelanggan-pelanggan yang puas akan memberikan loyalitas yang tinggi kepada perusahaan. Kepuasan pelanggan dapat dicapai melalui penciptaan pelayanan yang berkualitas tinggi, dalam hal kenyataan, janji, perhatian, empati, dan jaminan. Jika kepuasan pelanggan tinggi akan memberikan keuntungan dalam jangka panjang demi kelangsungan organisasi.kualitas produk dan pelayanan, namun terdapat ruang untuk peningkatan dalam aspek logistik dan komunikasi. Temuan penelitian menegaskan pentingnya keaslian produk dan peran toko official store dalam membangun kepercayaan konsumen. Implikasi strategis dibahas untuk membantu pemilik bisnis mengoptimalkan kehadiran mereka di marketplace dan meningkatkan penjualan suku cadang heavy equipment. Kata kunci: Kualitas Pelayanan,Kepuasan Pelangga

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods
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