1,721,170 research outputs found
Hikmah Tut Tasyri’ Ahli Waris Mualaf Setelah Pewaris Meninggal Dunia Mendapatkan Harta Warisan
Get PDFMedina-Te, Vol. 19 Nomor 2, Desember 2018 ISSN: 1858-3237
Yusida Fitriyati
Hikmah Tut Tasyri’ Ahli Waris Mualaf Setelah Pewaris Meninggal Dunia
Mendapatkan Harta Warisan
108
Tersedia Online di http://jurnal.radenfatah.ac.id/index.php/medinate
Hikmah Tut Tasyri’ Ahli Waris Mualaf Setelah Pewaris Meninggal Dunia
Mendapatkan Harta Warisan
Yusida Fitriyati
UIN Raden Fatah Palembang
[email protected]
Abstrak
Sebab-sebab hubungan kewarisan Islam adalah adanya hubungan nasab,
hubungan perkawinan, wala’ dan hubungan seagama. Selanjutnya hubungan
sebab-sebab penghalang kewarisan adalah karena pembunuhan, berlainan agama
dan perbudakan. Dari penjelasan di atas jika terdapat sebab-sebab hubungan di
atas, maka akan menyebabkan seseorang berhak menjadi ahli waris begitu pula
sebaliknya jika terdapat sebab-sebab penghalang kewarisan, maka akan
terhalanglah untuk saling mewarisi. Namun bagaimana jika keadaan yang semula
ahli waris itu non muslim semasa hidupnya pewaris, lalu kemudian ahli waris itu
masuk Islam atau mualaf setelah pewaris meninggal dunia, sedangkan belum
terjadi proses pembagian harta warisan. Dalam hal ini ada salah satu satu pendapat
Imam mazhab, yaitu pendapat Imam Ahmad yang berpendapat tidak terhalang dan
berhak menjadi ahli waris. Berdasarkan inilah tujuan penelitian ini dilakukan
untuk mengetahui hikmahtut tasyri’ ahli waris mualaf setelah pewaris meninggal
dunia mendapatkan harta warisan. Penelitian ini adalah penelitian kepustakaan
(library research) dengan cara mengkaji sumber pustaka sebagai sumber data,
yang dianalisis secara deskriptif kualitatif. Dari hasil penelitian ini diperoleh
kesimpulan bahwa hikmah tut tasyri’ ditetapkannya ahli waris mualaf setelah
pewaris meninggal dunia mendapatkan harta warisan adalah diharapkan
menambah keyakinan dan keimanan keislaman ahli waris mualaf, sehingga
memperkokoh keislamannya. Menambah dan memperkokoh kekerabatan antara
ahli waris dengan pewaris yang sudah meninggal dunia karena ada dua tali
penyambungnya yaitu tali seagama dan sedarah. Menciptakan ketentraman hidup
dan kecintaan antar ahli waris
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
PENGARUH FIXED ASSETS INTENSITY, UKURAN PERUSAHAAN, CHIEF FINANCIAL OFFICER EXPERT POWER DAN CHIEF FINANCIAL OFFICER POLITICAL POWER TERHADAP MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (ETR) Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar pada BEI Periode 2015-2018
Get PDFRindi Fitriyati, 2020, The Influence of Fixed Assets Intensity, Company Size, Chief Financial Officer Expert Power and Chief Financial Officer Political Power Against Tax Management with Indicators of Effective Tax Rate (ETR) Case Study of LQ45 Companies Listed on IDX 2015-2018 Period
This study aims to analyze the effect of fixed assets intensity, company size, chief financial officer power expert and chief financial officer political power on tax management with an indicator of effective tax rates (ETR).
The population used in this study uses the LQ45 company which is listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling technique used purposive sampling method and obtained 52 samples from 13 companies. This study uses secondary data from the annual reports of companies listed on the Indonesia Stock Exchange during the period 2015-2018. The method of analysis of this research is using multiple linear regression.
The results of this study indicate that company size (SIZE) has a significant effect on the effective tax rate. Meanwhile, for fixed asset intensity, chief financial officer expert power and chief financial officer political power do not affect the effective tax rate.
Keywords: Fixed Asset Intensity, Company Size, Chief Financial Officer Expert Power, Chief Financial Officer Political Power, and Effective Tax Rate
Variations on the Author
Get PDF“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
Get PDFWe 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
STUDI KASUS TENTANG ORIENTASI SEKSUAL LESBIAN (Penelitian Kasus Terhadap Tiga Orang Lesbian di Organisasi Talita Kum Surakarta)
Get PDFSuciana Fitriyati. STUDI KASUS TENTANG ORIENTASI SEKSUAL LESBIAN (Penelitian Kasus Terhadap Tiga Orang Lesbian di Organisasi Talita Kum Surakarta). Skripsi, Fakultas Keguruan dan Ilmu Pendidikan Universitas Sebelas Maret Surakarta. Juli 2016. Penelitian ini bertujuan untuk mengetahui gambaran orientasi seksual pada individu lesbian di organisasi Talita Kum Surakarta. Kedua, penelitian ini bertujuan untuk mengidentifikasikan faktor-faktor yang mempengaruhi orientasi seksual pada individu lesbian di organisasi Talita Kum Surakarta. Ketiga, penelitian ini bertujuan untuk menemukan dampak yang dirasakan dari pilihan orientasi seksual pada individu lesbian di organisasi Talita Kum Surakarta. Keempat, penelitian ini bertujuan untuk menemukan alternatif bantuan layanan Bimbingan dan Konseling yang tepat agar dapat diberikan oleh konselor kepada seseorang yang memiliki orientasi seksual sebagai seorang lesbian. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus. Teknik sampling atau cuplikan menggunakan purposive sampling, terdiri dari tiga orang di organisasi Talita Kum Surakarta yang memiliki orientasi seksual lesbian. Teknik pengumpulan data ada empat, yaitu observasi, wawancara, dokumentasi dan angket. Teknik untuk menguji validitas data menggunakan triangulasi sumber, teknik, waktu dan member check. Analisis data yang digunakan menggunakan analisis interaktif, yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Talita Kum Surakarta merupakan organisasi yang didalamnya terdapat orang-orang yang memiliki orientasi seksual lesbian. Mereka sering mengadakan perkumpulan untuk berdiskusi mengenai isu-isu seksualitas dan saling bercerita mengenai kehidupan orientasi seksual mereka. Orientasi seksual lesbian dapat dipengaruhi oleh beberapa faktor. Faktor lingkungan dan pergaulan memiliki peranan penting yang dapat membuat seseorang pada akhirnya memilih menjadi seorang lesbian. Trauma pada masa kecil akibat sering melihat konflik orang tua juga dapat menimbulkan seseorang memilih untuk menjadi lesbian. Dampak yang dirasakan seseorang dari pilihan orientasi seksual menjadi seorang lesbian adalah kurang percaya diri saat bersosialisasi dengan orang lain, rasa bimbang antara benar atau salah dalam menjalani hubungan sesama jenis dan rasa takut ketahuan oleh orang lain. Alternatif bantuan yang dapat diberikan oleh konselor adalah menggunakan Konseling Perilaku Rasional Emotif
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe 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
Pengembangan Media Papan Sosial Emosional (Pansos) untuk Meningkatkan Perkembangan Sosial Emosional Anak Usia 5-6 Tahun
No full textLilia Fitriyati (NIM: 214223046), Development of Social-emotional Board Media (Pansos) to Improve Social Emotional of 5-6 Years Old Children (PGPAUD), 2023.Early childhood is a golden age, a time when growth and development begin and are on going. One aspect of child development that needs to be developed by educators is the aspect of social development. Social development aspects can be developed with game media. Educators should use interesting media in their learning. One way to develop social-emotional aspects is with Social-emotional Board Media (Pansos).Adopting from the monopoly game This study aims to determine the social-emotional development of children before and after using Social-emotional Board Media (Pansos) for children aged 5-6 years at Kober Nur Ismail. The purpose of this research and development is to find out the increase in children's social-emotional abilities through the use of learning media Social-emotional Board (Pansos). This type of research is research and development by adopting Sugiyono's steps. The research method used in this research is Research and Development (R&D) using steps from Borg and Gall which are simplified into stages, namely potential and problems, data collection, product design, design validation, design revision, product testing. The subjects of this study were children at Kober Nur Ismail who were 5-6 years old. From the results of the study it was known that there was an increase in social emotional development by 42.5% with the results of the initial presentation during the pre-test 40% and post-test 82.5
- …
