1,720,959 research outputs found
RELEVANSI ANTARA PENILAIAN DAN PENGUKURAN DARI LABA AKUNTANSI KONVENSIONAL UNTUK AKUNTANSI SYARIAH
No full textThis is a library-comparative research of the profit mechanism assessment and measurement of two calculation methods, which is between conventional models and sharia models. The approaches used in this study consists of four; normative approach, sociological approach, historical approach; and philosophical approach. The four approaches used with the aim to reveal the method of calculating profits with the Islamic accounting system. The data obtained from the literature is then processed by making reductions and classifications to draw the relationships pattern between the data found and the core problem of this study. The processed data is then analyzed to find answers to the problems of this research.This research finds that there are significant differences where the sharia system has more benefits. In Islamic accounting, the calculation model can encourage the economic growth of the people. Thus the element of sharia is clearly able to bring goodness and salvation (maslahah) in the life of mankind.The results of this study are intended to provide public knowledge and understanding of the sharia method which not only brings worldly benefits but also avoids the harm that affects the lives of the world and the hereafter. This understanding is a means to realize happiness of life (al-falah) in the world and the hereafter. Keywords:Relevance, Assessment, Measurement, Conventional, Accounting,Sharia
THE CONCEPT OF WORK ETHIC IN ORDER TO IMPROVE THE QUALITY OF WORK IN ISLAMIC ECONOMIC PERSPECTIVE
No full text This research entitled the concept of work in improving the quality of work in perspective of Islamic economics. The orientation of ethic in the study of Islamic economics perspective is to discover work ethic of the essence of a work that expected to increase the quality of work. Based on the intention of this research, the author used sociology approach and normative approach. The aim of this research is to analyze how the study of wok ethics in Islamic economics perspective, it is expected that with those approach, this study can reveal the ethics values from Islamic law side. Beside of that, this study also discusses the result of research using qualitative descriptive analysis model. The analysis is meant to describe the meaning of work ethic not only in one economic point of view but from the perspective of Islamic Economics. Besides, the analysis is intended to get a new perspective to work ethics concept oriented to the essence of faith. The conclusion of this research is manifestation of faith that implemented in the quality of work then work orientation will lack the sincere and good pleasure of Allah SWT. Therefore, the orientation of work is not only because material but ridha Allah SWT. If it has become a spirit in work the meaning of falah in the concept of Islamic Economy is realized and fulfilled. Keywords:Ethis, Works, Quality, Islamic Economics.
Etika Lingkungan Perspektif Hukum Islam
Get PDFKerangka hukum Islam tergambar jelas dalam kaidah maqasid al syari’ah. Keterkaitan ajian hifz al bi’ah (pemeliharaan lingkungan) kalau ditelusuri dalam aturan syar’I munpunyai kaidah yang jelas baik dalam Al Quran maupun Hadits. Dasar hukum syar’I menuntut secara tegas terkait dengan konsep pemeliharaan lingkungan. Beranjak dari kajian tersebut penelitian ini dilakukan dalam rangka mengungkap lebih mendalam aturan tentang kaidah-kaidah pemeliharaan lingkungan. Untuk itu, kajian ini mempokuskan pembahasan dengan sudut pangdang hukum Islam. Penelitian ini dalam melihat kondisi faktual agar lebih jelas terungkap dan terdapat kesesuaian dengan arah dari penelitian ini maka peneliti menggunakan beberapa model pendekatan. Pendekatan yang digunakan yaitu Filosofis, Penomenologi, dan Normativ. Disamping itu, dalam membedah permasalahan dalam penelitian ini tentunya untuk menarik kesimpulan peneliti menggunakan model analisis diskriptif kaulitatif dengan mencari titik temu dengan kerangka Ushul Fiqh. Teori Maqasid al Syariah, yang menyerap nilai etis (legeslasi hukum dengan kesesuaian analisa situasi dan kondisi) serta dilegeslasikan dengan hukum Takhlifi, yang melahirkan hukum normatif (larangan pemerintah). Dengan kondisi tersebut maka hukuman “haram” bisa berlaku. Namun bagi pelaku yang mau bertanggung jawab (melakukan rehabilitasi) terhadap ingkungan maka dikenakan hukum ”mubah”. Hukum mubah (boleh) disini bukan berarti kebolehan yang tidak terbatas, artinya apapun yang telah dilakukan terkait eksploitasi lingkungan tetap harus dipertanggung jawabkan baik secara normatif maupun hukum agama. Hal tersebut penting dilakukan dikarenakan apapun bentuk eksploitasi tersebut tentunya sangat terkait dengan ke maslahatan ummat (publik) jangan sampai disalah gunakan. Maka dengan demikian penting bagi kita untuk menjaga keseimbangan alam dengan cara menjaga lingkungan serta melestarikannya. Perilaku tersebut berstatus wajib bagi setiap orang fardhu ‘an untuk melestarikan lingkungan. Inilah produk fiqih lingkungan (fiqh al ba’ah) yang menjaga ligkungan dan mengharamkan merusaknya
MANAJEMEN PENGELOLAAN HARTA KEKAYAAN PADA PEGUSAHA MUSLIM DI MARTAPURA PERSPEKTIF EKONOMI SYARIAH
No full textManajemen Pengelolaah harta kekayaan pada pengusaha muslim di Martapuramerupakan orientasi dari penelitian ini. Bertitik tolak dari konsep ManajemenPengelolaan Harta peneliti berusaha mengupas lebih dalam bagaimana konsep merekamengelola harat sehingga harta tersebut menjadi sebuah keberkahan. Tujuan daripenelitian ini adalah memberikan penjelasan mendalam berkenaan dengan Manajemenpengelolaan Harta kekayaan yang dilakukan oleh para pengusaha muslim di martapura.Penelitian ini tergolong model penelitian lapangan. Di karenakan penelitian ini memilihlokasi Kabupaten Kota martapura. Maka untuk mengungkap permasalahan tersebutpeneliti menggunakan pendekatan normative sosiologis. Dalam menupas danmenganalisa permasalahan peneliti menggunakan model analisis diskrriptif kualitatis.Dengan demikian akan ditemukan scenario dari kondisi real yang terjadi di lapangan
ASAS-ASAS KONTRAK (AKAD) DALAM HUKUM SYARI’AH
Get PDFThe position of the principles of contract (aqad) in Sharia law is a form protection of rights for economic transactions. This study examines the principles of contract (aqad) in sharia. This type of research is a library research. While the approach used in this study; normative approaches, sociological approaches, historical approaches and philosophical approaches. Data obtained from the literature were carried out reduction and classified then carried out to find the relationship between the data found with the core problem of this study. These results are analyzed using the method of analysis content with the aim of finding answers to the problems of this study. After analysis can be found the red thread that in Islamic Economics, contract is a determining factor of the immaturity of economic transactions. The emphasis is on the principle of circulation, principle of guarding, and principle of justice. The purpose of this study is to provide knowledge and understanding to the community that the principles of contract (aqad) in sharia are not only a form of agreement on a transaction but also as a bond between the two parties specifically regulated in the Islamic Economic system in order to avoid the mudharat (damage) and the safety of the world and hereafter (falah)
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
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
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
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