1,720,977 research outputs found
Otomatisasi Interpretasi Data terhadap Bukti Perpajakan Digital
Full text linkModel pengenalan secara otomatis terhadap bukti perpajakan digital dipandang sebagai salah satu mekanisme yang penting dalam organisasi untuk menentukan efektivitas dalam pengambilan keputusan dan pengendalian organisasi. Efektivitas ini dipengaruhi oleh kemampuan sistem dalam mengidentifikasi dan mengelompokkan data entitas. Kendala yang ditemui dalam pengenalan data terjadi karena kondisi fisik bukti perpajakan yang kurang baik, sehingga membutuhkan lebih banyak waktu dan berakibat kurangnya presisi terhadap interpretasi yang dihasilkan oleh sistem.
Efektivitas kinerja sistem pengenalan ditingkatkan melalui penentuan langkah yang tepat dalam mengelompokkan entitas-entitas secara otomatis. Kemampuan otomatisasi ini melingkupi berbagai tahapan yang ada, yaitu dalam mengenali transaksi, mengekstraksi informasi di dalamnya dan mengelompokkannya dengan tepat.
Penelitian ini menyajikan langkah-langkah yang dilakukan secara komputerisasi dalam bentuk model otomatisasi interpretasi data, baik dalam hal pengenalan transaksi, ekstraksi dan kemudian melakukan pengelompokkan terhadap entitas yang ditemui dalam bukti pemotongan PPh Pasal 23 secara digital. Langkah utama yang dilakukan dalam pencapaian tersebut melalui analisa dasar terhadap bukti berdasarkan interpretasi teks. Simulasi yang dilakukan terhadap beberapa bukti potong menunjukkan proses otomatisasi berpotensi meningkatkan efektivitas dan menekan kesalahan, bila dibandingkan dengan proses manual
Tinjauan metode pelaksanaan pekerjaan tanah dengan kondisi cuaca hujan pada pembangunan gedung bertingkat
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Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Full text linkWe 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
Pengelolaan Wakaf Ditinjau Dari Hukum Islam dan Hukum Positif; Studi Kasus Yayasan Taman Mandiri Syari’ah Tangerang Banten
Full text linkTaman Mandiri Syari\u27ah Foundation is an organization in the social, humanitarian and religious. The foundation aims to raise the social dignity of orphans and poor people with zakat, infaq, shodaqoh, and waqf that are permitted by the Shari\u27a and legal funds from individuals, companies, community groups, or other institutions. The study uses Qualitative method with literary and empirical approach. The findings of this study are state waqf management of Taman Mandiri Syari\u27ah Foundation, based on the perspective of Islamic Law and Positive Law, the waqf process of Taman Mandiri Syari\u27ah Foundation, the provisions of the waqf have required the pillars and conditions. Yet the waqf letter, YTS as Nadzir for land waqf in Depok, has not completed the waqf document by register to National Land Agency. The waqf management has doing are land waqf and cash waqf.Keywords: Waqf, Management, Law. AbstrakYayasan Taman Mandiri Syari’ah merupakan lembaga yang bergerak di bidang sosial, kemanusiaan dan keagamaan. Yayasan ini dibangun dengan tujuan mengangkat harkat sosial kemanusiaan kaum yatim dan dhuafa dengan dana zakat, infak, shodaqoh serta wakaf dan dana-dana yang dihalalkan oleh syariat dan legal, baik dari perorangan, perusahaan, kelompok masyarakat, atau sumber lembaga lainnya. Penelitian ini menggunakan metode penelitian Kualitatif, dengan pendekatan literatur dan empiris. Hasil penelitian ini menyatakan bahwa Pengelolaan wakaf di Yayasan Taman Mandiri Syari’ah, berdasarkan tinjauan Hukum Islam dan Hukum Positif, proses perwakafan di Yayasan Taman Mandiri Syari’ah, ketentuan wakafnya sudah memenuhi rukun dan syarat. Namun dalam kelengkapan surat wakaf, YTS sebagai Nadzir atas wakaf tanah di Depok, belum melengkapi surat wakaf yang seharusnya didaftarkan ke Badan Pertanahan Nasional (BPN). Pengelolaan wakaf yang sudah berjalan di Yayasan Taman Mandiri Syari’ah berupa wakaf tanah dan wakaf tunai.Kata Kunci: Pengelolaan, Wakaf, Huku
Analisis Penetapan Nisbah Bagi Hasil Pada Deposito Mudharabah Di Baitul Maal Wat Tamwil (BMT) Riyadhul Jannah Bekasi Dalam Persfektif Hukum Islam
Full text linkAbstractThe profit-sharing ratio on mudharabah deposits in this case must be stated clearly so as not to create the potential for uncertainty and injustice in the distribution of the ratio. If at any time there is a risk or loss, there must be clarity regarding which party is responsible for the risk. Therefore, a study was conducted to find out the truth of a distribution practice or the determination of the profit sharing ratio at BMT Riyadhul Jannah Bekasi.Knowing the results of the study, it was concluded that the determination of the profit sharing ratio on the mudharabah or futures mudharabah deposit products at BMT Riyadhul Jannah had been determined by the BMT so that members or customers could not negotiate for the profit sharing ratio. This is because the size of the profit-sharing ratio that will be obtained has been determined by BMT Riyadhul Jannah The calculation of the profit-sharing ratio was also found to be in accordance with Islamic law, considering that BMT Riyadhul Jannah basically always applies the principles of Islamic law for its products.Keywords: Mudharabah Deposit, Profit Sharing Ratio, Islamic Law Perspective. AbstrakNisbah bagi hasil pada deposito mudharabah harus dinyatakan dengan jelas sehingga tidak menimbulkan potensi ketidakpastian dan ketidakadilan dalam pembagian besar kecilnya nisbah. Jika suatu saat terjadi resiko atau kerugian maka harus ada kejelasan pihak mana yang bertanggungjawab terhadap resiko tersebut. Maka dari itu untuk mengetahui adanya kebenaran suatu praktik pembagian atau penetapan nisbah bagi hasil maka perlu dilakukan penelitian di BMT Riyadhul Jannah Bekasi. Penelitian ini merupakan jenis penelitian lapangan dengan pendekatan deskriptif kualitatif. Dari hasil penelitian dapat disimpulkan bahwa penetapan nisbah bagi hasil pada produk deposito mudharabah atau mudharabah berjangka di BMT Riyadhul Jannah sudah ditetapkan oleh pihak BMT sehingga anggota atau nasabah tidak dapat bernegosiasi untuk nisbah bagi hasil karena besar kecilnya nisbah bagi hasil yang akan didapatkan sudah ditentukan oleh BMT Riyadhul Jannah. Dan perhitungan nisbah bagi hasil sudah sesuai dengan syariat hukum Islam, karena pada dasarnya BMT Riyadhul Jannah selalu menerapkan prinsip-prinsip hukum Islam untuk produknya.Kata Kunci : Deposito Mudharabah, Nisbah Bagi Hasil, Persfektif Hukum Isla
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe 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
Sistem Upah Kerja Borongan Dalam Perspektif Hukum Positif dan Hukum Islam; Studi Kasus Pada Pabrik Bata tb. Bintang Tiga Di Desa Mekarjaya Kecamatan Gantar Indramayu
No full textSistem penetapan upah yang ditetapkan oleh TB. Bintang Tiga kepada para pekerja yaitu dengan sistim upah borongan atau byorder yang diberikan kepada seluruh pekerja yang ada di TB. Bintang Tiga. Dalam sistem upah kerja borongan pada pabrik bata merah TB. Bintang Tiga sebelum pelaksanaan pekerjaan selalu diawali dengan musyawarah untuk penentuan harga atau tawar-menawar harga sebagi upah kerja borongan antara pemilik atau pengelola pabrik dengan para pekerja borongan dalam rangka mencapai kesepakatan harga. Konsep upah dalam hukum Islam menekankan pada sisi akad atau kontrak kerja yang harus disepakati oleh kedua belah pihak. Adapun akad dalam fiqih muamalah dalam hal upah-mengupah yaitu akad Ijarah.Kata Kunsi: Sistem, Upah, Kerja, Boronga
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