81 research outputs found
The Impact of Islamic Finance on Road Transport Infrastructure in the North-EastZone,Nigeria
No full textSunusi Abdulkarim, Muhammad Zaly Shah,Nafiu Abubakar Babaji, Musa Shitu Maisalati, Shuaibu Muhammad, Dahiru Abdulmumin, Usman Abdullahi, Aminu Muktar Isa, Musa Bala Riba
The ‘Second Journey’ (Al-Rihla al-thaniya) of Muhammad al-Muwaylihi’s Hadith ͑Isa Ibn Hisham Revisited
No full textIn this chapter, the author discusses the second part of Muhammad al-Muwaylihi's Hadith ʻIsa Ibn Hisham, the ‘second journey’ (Al-Rihla al-thaniya). The author published his Oxford DPhil thesis of 1968, a translation and commentary on Hadith ʻIsa Ibn Hisham, in book form upon the suggestion of Mustafa Badawi. It appeared in 1992 as A Period of Time (Fatra min al-zaman). Later in the 1990s another Egyptian scholar, Gaber Asfour, requested the author to prepare for publication the complete works of Muhammad al-Muwaylihis and his father Ibrahim. These also appeared in Cairo in 2002 and 2007 respectively. The author first provides a background on al-Muwaylihi's ‘first journey’ in Hadith ʻIsa Ibn Hisham before turning to Al-Rihla al-thaniya, al-Muwaylihi's account of his visit to Paris.</p
Dimensions of IFRS transition roadmap's information content in LDCs: A case of Nigeria
No full textThis paper assesses the dimensions of IFRS transition roadmap information content and its adequacy in guiding IFRS transition in Nigeria.Data were generated through self-administered questionnaire on 140 accountants that yielded 75.71% usable responses. Descriptive statistics and regression were used for the data analysis.It is discovered that the information content of the roadmap is not inclusive and inadequate to drive the transition to a successful implementation of IFRS.The information dimensions on education and awareness creation are not significantly contained in the roadmap.This adversely affects stakeholders’ effective planning and establishment mediating measures to ensure successful transition
The Effects of Independent Audit Committee on the Accounting Policy Decisions of Nigerian Firms
No full textPurpose: The study examines the effects of the independent audit committee on the accounting policy decisions of firms. Managers use their discretion in accounting decisions against the interests of shareholders. Independent audit committees are relied upon by the shareholders for monitoring.
Design/Methodology/Approach: Data were generated from the financial reports of the sampled firms and a model similar to Bowen DuCharme and Shores (1995) and Jackson, Xiaotao and Cecchini (2009) was used to estimate the predictive capacity of the independence audit committee in the process.
Findings: It was found that the firms predominantly decided on income increasing policies but did not find any significant evidence that independence audit committee monitoring is effective on accounting decisions.
Implications/Originality/Value: The firms set up audit committees not because they rely on them for effective monitoring but to fulfil statutory requirement of CAMA 2014, as amended. This conclusion is consistent with the view of Menon and Williams (1994). This evidence extents the literature of accounting choice in relation to the role of audit process. 
Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms
No full textThis study examines the determinants of accounting choices for noncurrent assets by Nigerian firms at IFRS first adoption within the framework of positive accounting theory.Data were randomly collected from the annual reports of thirty firms that met the adoption target of 2012 and regression technique was used for the analysis.Firms’ size and ownership concentration are found as predictors of accounting choice for non-current assets.In addition, the firms mainly choose income increasing strategy by the predominant use of cost model and firms with higher ownership concentration tend to use more of fair value model than income increasing strategy
Shareholders’ Dividend Preference in The Nigerian Capital Market
No full textAside from the fact that no legislation requires, as we believe, that management has a distinct fiduciary commitment to shareholders, no act prioritizes the shareholder. The management’s fiduciary duty is solely to the corporation. Investors, on the other hand, have a votive claim to the corporation’s residual value once all other obligations have been met. The aim of this survey was to empirically investigate the dividend preference of shareholders in the Nigerian capital market with specific reference to listed manufacturing firms in Nigeria. The study used the design of an investigation using questionnaires and interviews. The target population was 500 shareholders selected based on stratified random sampling out of 682,100 shareholders that is 0.07 percent of the total population. The snowball sampling technique was used to recruit potential respondents from among the shareholders’ acquaintances. The study used a final sample size of 300 respondents from the shareholders. The validity and reliability of the instrument were tested using factor analysis and a Cronbach’s alpha coefficient of 0.72 was obtained. The mean ranking showed that shareholders do have significant dividend preferences which favor cash dividends and support a bird in the hand is worth two in the bush explanation. Given that in practice, shareholders prefer companies with stable and predictable dividend payments, this study could be used to correct and predict the direction of a company’s dividend payments and that the stability of dividend payments change over time
The role of the accused in English and Islamic criminal justice
No full textThis thesis is a comparative study of the role of the accused in the systems of
English and Islamic criminal justice. It seeks to explore the underlying
relationship between the individual and the state through an historical, structural
and contextual analysis of their rules relating to questioning and of confessions.
The analysis of the English system covers the period 1800 to 1984, with
particular reference to developments during the nineteenth century when the
foundations for the modern English state were established. The analysis of the
Islamic system combines traditionally Islamic and modern methods, assessing the
"Islamisation" movement in Malaysia through a religico-structural understanding
of juristic opinion from the four main schools of Sunnite jurisprudence.
The thesis contributes to existing knowledge on a number of levels: first, it
questions and revises the "myth" of "progress" that has dominated observations
of the history of the English criminal justice system; second, it elucidates the
relationship between Islamic law in theory and the law that is applied and
proposed in its name in Muslim states; third, it provides an analytical framework
for drawing comparisons between the underlying values of the systems of English
and Islamic criminal justice.
While acknowledging fundamental differences in terms of outlook and
articulation, the author concludes there are important similarities expressed
through such notions as "suspect" in the English system and "kafir"I"fasiq" in the
Islamic. These act as intermediate constitutional categories to whom the state
owe less protection. But the author notes also that these similarities are not
observed necessarily in the "law" which is implemented or proposed in Muslim
states; exact correspondence depends upon the over-arching political structure
and the institution of Caliphate.
The thesis is divided into six chapters: chapter one sets out the conventional view
of the historical development of English criminal procedure and evidence;
chapter two subjects that to a critique and chapter three offers a revised thesis.
Chapter four, explores methods for interpreting and explaining Islam; chapter
five sets out rules relating to confessions and questioning according to the four
Sunni schools; chapter six puts them into "context" through an examination of
the "Islamisation" process in Malaysia
ASPEK MORAL DALAM NOVEL AKU TAK MARAH KARYA DJOKOLELONO: SEBUAH TINJAUAN SOSIOLOGI SASTRA
No full textIsa, Muhammad Haikal. 2017. “Morality Aspect in Aku Tak Marah by Djokolelono: A Review of Literary Sociology”. Undergraduate programs in Science of Indonesian Literature Faculty of Hummanities. Diponegoro University Semarang. Adviser: Drs. Moh Muzakka, M.Hum.
Aku Tak Marah tells about a world that is both familiar and stranger to the general readers in Indonesia; the poor lives of the urban and suburbs people. With a language that is easy to understand and concise story and funny things in it, Aku Tak Marah presents the events that happen every day, but they are often ignored from observation. Aku Tak Marah Novel written by Djokolelono contains many values of life in it, especially the moral aspects that come from the characters contained in the novel. This thesis aims to reveal the moral aspects that arise from each character in order that the moral message can be conveyed by the author to the readers. The issues discussed in this thesis demonstrate how the structural elements of the novel develop the literary work and what kind of morality aspects contained in the novel.
This research used literature study. The method used in this research is qualitative method. There are three phases in this research, first phase is data collection. The technique used is the observation technique. After collecting the data, the next step is the data analysis phase. The data is analyzed descriptively. Then, the presentation of data analysis results are presented in the form of words by giving explanation about Aku Tak Marah.
The results of this research can be seen as follows:
The main characters in Aku Tak Marah are Agit, Candra, and Vici. The characterization in the Aku Tak Marah uses analytical techniques. The plot in Aku Tak Marah uses a chronological straight. The most dominant place setting in Aku Tak Marah is Encing’s House. The time setting in the novel Aku Tak Marah is not explained specifically, such as the day, date, month, or year used; the time mentioned in the novel is morning, evening, and night that all happen in rainy season. The social setting contained in the novel is a comparison of social life among the citizens of big cities (Jakarta) and the suburban residents (Bekasi). Moreover, the results of the analysis of a moral issue in Aku Tak Marah reveal the moral aspects: love, help, courage, admitting mistakes and forgiving, loyalty, caring, and responsibility.
Keywords: Aku Tak Marah, Structural Elements of Novel, Moral Aspects
Board Characteristics, Dividend Policy and Shareholders’ Wealth of Listed Manufacturing Companies in Nigeria
No full textThis study examines the direct and indirect effect of board characteristics on shareholders’ wealth of manufacturing companies in Nigeria using dividend policy as mediator. Study population is six three manufacturing companies listed on the Nigerian stock exchange in 2008 to 2018. Sample of Fifty-one companies were used. Using path analysis, significant impact of dividend payout on BX and SW exist. BC, BS, and BG have positive significant effect on SW (EPS and MPS). It’s concluded that, board characteristics can improve shareholders wealth by using dividend policy. Therefore, sampled firms can restructure their dividend policies for the improvement of shareholders’ wealth
SURAT DAKWAH NABI MUHAMMAD SAW (ANALISIS TEMATIK ATAS SURAT-SURAT NABI MUHAMMAD KEPADA PARA RAJA)
No full textThis paper aims to find the themes of propagation of Islam Prophet Muhammad in the early spread of Islam that can be used uswah h}asanah by preachers in Indonesia in spreading Islam in accordance with the present context. Letters were used as the data in this study are the letters sent by the Prophet Muhammad to the king superpower in the Roman and Persian kings and their little under the authority of the king of the superpower. The letters are including in these types of letter are ten letters. Stanton thematic theory which states that the theme (theme) is contained in the meaning of a story, become the basic theory in this study. In addition, there is also a theme in the study of the distribution of known theme with theme of major and minor themes. In analyzing the data, before entering the core analysis, the author uses the method of analysis and match with sub-method translational match. In this case, the letters of the Prophet Muhammad first translated into Indonesian, after it analyzed according issues to be answered. The findings of this thematic analysis form the major theme of “propagation of Islam” whose content is tailored to the circumstances of the king recipients. Of the major themes, there are minor themes are used to support the universality of the major themes of these letters, they are: dakwah must be by the name of God, pray for
salvation only to Muslims, Jesus is not the son of God, all the religions of Semitic is unity of God (tawhid), religion God recognized only Islam, and Islam is tolerant religion.
Tulisan ini bertujuan untuk mencari tema-tema dakwah Islam Nabi Muhammad pada awal penyebaran Islam yang dapat dijadikan uswah h}asanah oleh para da’i di Indonesia dalam menyebarkan agama Islam yang sesuai dengan konteks kekinian. Surat yang dijadikan data pada penelitian ini adalah surat-surat yang dikirim oleh Nabi Muhammad kepada para raja adidaya di Romawi dan Persi beserta raja-raja kecil yang berada di bawah kekuasaan kedua raja adidaya tersebut. Yang temasuk dalam jenis surat ini sejumlah sepuluh pucuk surat. Teori tematik Stanton dan Kenny yang menyatakan bahwa tema (theme) adalah makna yang dikandung sebuah cerita, menjadi landasan teori dalam penelitian ini. Selain itu, terdapat pula pembagian tema yang dalam kajian tema dikenal dengan tema mayor dan tema minor. Dalam menganalisis data, sebelum masuk pada analisis inti, penulis menggunakan metode analisis padan dengan submetode padan translasional. Dalam hal ini, surat-surat Nabi Muhammad tersebut diterjemahkan terlebih dahulu ke dalam bahasa Indonesia, setelah itu dianalisis sesuai permasalahan yang ingin dijawab. Temuan dari analisis tematik ini berupa tema mayor tentang “dakwah Islam” yang isinya disesuaikan dengan keadaan para raja penerima surat. Dari tema mayor tersebut, terdapat tema-tema minor yang digunakan untuk mendukung keuniversalan tema mayor surat-surat tersebut, yaitu berdakwah harus karena Allah, mendoakan keselamatan hanya untuk muslim, Nabi Isa bukan
anak Tuhan, seluruh ajaran agama semitik adalah pengesaan Allah, agama yang diakui Allah hanya Islam, dan Islam agama yang toleran.
Keywords
surat; dakwah; Nabi Muhammad SAW; tawhid; dan Isla
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