1,720,955 research outputs found
ANALISIS YURIDIS PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) DALAM PEMBIAYAAN MURABAHAH DI PERBANKAN SYARIAH
Get PDFThe requirement of the Value Added Tax (PPN/ Pajak Pertambahan Nilai) on the murabahah endowment at the Islamic banking has created legal problems and led to the Islamic banking insolvency or ruin. Such ruin will mainly results from the fact that the murabahah product at the Islamic banking is not compatible with the credit applied in the conventional banking that is freed from the PPN. This is ironic as the existence of the Islamic banking is badly needed within the Indonesian society to become an alternative to the financial conventional institution or system. On the other hand, it must be openly acknowledged that the entitlement of tax, including PPN, which constitutes the source of national income, is truly necessitate, as when the murabahah product is freed from PPN, the income from the tax sector would be decreased. This article attempts to study and review this puzzling problem through legal and juridical approach.The requirement of the Value Added Tax (PPN/ Pajak Pertambahan Nilai) on the murabahah endowment at the Islamic banking has created legal problems and led to the Islamic banking insolvency or ruin. Such ruin will mainly results from the fact that the murabahah product at the Islamic banking is not compatible with the credit applied in the conventional banking that is freed from the PPN. This is ironic as the existence of the Islamic banking is badly needed within the Indonesian society to become an alternative to the financial conventional institution or system. On the other hand, it must be openly acknowledged that the entitlement of tax, including PPN, which constitutes the source of national income, is truly necessitate, as when the murabahah product is freed from PPN, the income from the tax sector would be decreased. This article attempts to study and review this puzzling problem through legal and juridical approach
THE SUITABILITY OF SHARIA LIFE INSURANCE POLICY FOR POJK NO. 69/POJK.05/2016 AND POJK NO. 72/POJK.05/2016
Get PDFThe increasing of sharia insurance companies have sprung up in Indonesia. However, in their policy contracts there are still some parts that are not in accordance with sharia principles. This mismatch can cause information distortion that can harm customers or sharia insurance participants. The Sharia Insurance Policy as a form of written contract between the insurance company and the customer or the insurance participant should duly follow sharia principles in order to avoid the elements that forbid it, therefore in Indonesia the policy making must follow the legislation, namely Financial Services Authority Regulation No.69 / POJK.05 / 2016 (hereinafter abbreviated as POJK No.69 / POJK.05 / 2016) and the Financial Services Authority Regulation No.72 / POJK.05 / 2016 (hereinafter abbreviated as POJK No.72 / POJK.05 / 2016) as the basis of the rule legislation describing the standardization of sharia policy contracts. This study uses qualitative methods, the data used in the form of primary, secondary, and non-legal materials. The technique used is in the form of content analysis with the theme of normative juridical research that analyzes legal principles and systematics, and how much the level of synchronization of ABC Islamic sharia insurance products at PT. XYZ against POJK No.69 / POJK.05 / 2016 and POJK No.72 / POJK.05 / 2016. The results of this study concluded that generally the ABC Islamic Sharia insurance policy PT. XYZ is in accordance with POJK No.69 / POJK.05 / 2016 and POJK No.72 / POJK.05 / 2016, but there are some peculiarities in this policy so that it still needs to be questioned about the welfare side
Konsep dan Aplikasi Akad Murâbahah pada Perbankan Syariah di Indonesia
Get PDFAbstract: The Concept and Application of Murâbahah Contracts in Syariah Banking in Indonesia. Murâbahah, which constitutes any type of amânat sale in Islamic law, is the predominant contract scheme utilized in Syariah banking practice in Indonesia. However, in practice, murabahah has undergone many modifications in comparison with the basic concept in classical muamalat fiqh. Ulamas do not object those modifications which do not contravene the basic principles of Islamic law. However, many models for modification have sparked debate, due to being done exclusively to fulfill formal judicial provisions, for the sake of reviewing the effectiveness and efficiency of banking administration. The following article will analyse a number of these models and their backgrounds, as well as their goals in altering the murâbahah scheme in classical fiqh to be practiced in syariah banking, while clarifying the usage of the murâbahah scheme for a number of models of syariah financing and banking.Kewords: murâbahah, murâbahah li al-âmir bi al-syirâ’, PPNAbstrak: Konsep dan Aplikasi Akad Murâbahah pada Perbankan Syariah di Indonesia. Murâbahah yang merupakan salah jenis jual beli yang bersifat amanah dalam hukum Islam merupakan skema akad yang paling dominan digunakan dalam praktik perbankan syariah di Indonesia. Namun dalam praktiknya, murabahah telah mengalami banyak modifikasi di bandingkan konsep dasarnya yang ada dalam fikih muamalat klasik. Modifikasi ini ada yang tidak menimbulkan persoalan dari sisi prinsip-prinsip dasar hukum Islam sehingga para ulama tidak merasa keberatan, tetapi tidak sedikit model modifikasi yang menimbulkan perdebatan karena dilakukan semata-mata untuk memenuhi ketentuan formal yuridis demi pertimbangan efektivitas dan efisiensi administrasi perbankan. Tulisan berikut akan mengulas pelbagai model dan latar belakang serta motif perubahan skema murâbahah dalam fikih klasik ketika dipraktikan di perbankan syariah, di samping menjelaskan penggunaan skema murâbahah untuk pelbagai model pembiayaan di perbankan syariahKata Kunci: murâbahah, murâbahah li al-âmir bi al-syirâ’, PPNDOI: 10.15408/ajis.v12i1.967</p
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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