1,720,965 research outputs found
Penggunaan Dompet Digital dan Wallet Terhadap Budaya Konsumtif pada Masyarakat di Kota Tangerang Serta Pandangan Syariah Tentang Etika Konsumsi
No full textBanyak penyedia jasa wallet (dompet digital) seperti Dana, Ovo, T-Cash, Gopay, Linkaja, Isaku, Sakuku, Jenius, dll yang diminati oleh masyarakat saat ini menjadi fenomena yang menarik untuk dikaji terutama dari sisi pengaruhnya terhadap budaya konsumtif. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan dompet digital terhadap budaya konsumtif masyarakat Kota Tangerang. Pendekatan kuantitatif digunakan dengan dua variabel yaitu variabel persepsi terhadap dompet digital dan variabel budaya konsumtif. Dari hasil uji analisis penelitian ini menemukan bahwa perkembangan teknologi yang diiringi dengan hadirnya dompet digital memiliki pengaruh yang signifikan terhadap budaya konsumtif masyarakat Kota Tangerang
Review Studi Perbandingan Audit Syariah dan Konvensional di Indonesia
No full textThis research aims to review and compare studies on Shariah and conventional auditing conducted in Indonesia. Through a literature review analysis of three Shariah auditing journal articles and three conventional auditing journal articles, this research identifies the development, challenges, and implementation of information technology in both types of auditing. The findings show that Shariah auditing in Indonesia has progressed well, but requires further in-depth understanding of practical obstacles. Meanwhile, conventional auditing continues to be a choice for non-Shariah companies to achieve financial transparency. This research provides valuable insights and recommendations for further studies to enhance the quality of auditing practices in Indonesia
Implementasi Faktor Sosiologis-Psikologis dan Faktor Institusional pada Pengelolaan Ziswaf di Indonesia
No full textPenelitian ini bertujuan menganalisis faktor sosiologis-psikologis, faktor institusional, faktor dukungan spesifik dalam menjalankan strategi pengembangan zakat di Indonesia. Urgensi komunikasi publik lembaga amil zakat yang telah diberikan izin resmi oleh pemerintah untuk menghimpun zakat dan menganalisis pengaruh implementasi zakat sebagai pengurang penghasilan kena pajak terhadap peningkatan penerimaan pajak, fakta pro dan kontra terhadap peraturan ini. Penelitian ini menemukan bahwa dukungan sosiologis-psikologis, institusional dan spesifik lainnya sangat membantu dalam pengembangan zakat, infak, sedekah dan wakaf di Indonesia
Sistem Prosedur Pialang Asuransi Syariah Berbasis Digital di Indonesia
No full textIdentifying the risk of the insured party is the main task of the insurance broker who acts as the insured\u27s representative who has the right to become an intermediary between the insured party and the insurance company. The purpose of this study is to analyze the governance of sharia insurance brokers in identifying the risks that exist to the insured. Qualitative method is a method used to provide a comprehensive picture. The results of this study state that sharia insurance brokers have implemented good corporate governance and have carried out their duties and obligations as representatives implementing the values of governance, risk management and Sharia Compliance. Sharia Insurance Broker professionalism will be felt by the insured if the insurance claim settlement can be done in accordance with the agreement
Analisis Strategi Pengembangan Zakat, Infaq, Shadaqoh dan Wakaf di Indonesia (Analysis of Zakat, Infaq, Shadaqoh and Wakaf Development Strategies in Indonesia)
Full text linkThis study to describe the picture of ziswaf potential and Ziswaf's realization in Indonesia explained the difference between potential and realization. Beginning with a quantitative descriptive approach method by collecting secondary data from various sources. A very large gap between the value of potential and the amount of realization. During the last five years until 2016. The realization of zakat receipts was only less than 1%. The development of Ziswaf funds in Indonesia must have strategic objectives that must be reduced in the policies of all stakeholders. Thus, muzakki and mustahik are important components in the development and succession of empowerment. The selection of the right strategy can be done using the SWOT analysis method to produce a condition map of the research group and the right strategy to support the strategic objectives. The results of the analysis show that Ziswaf's condition in Indonesia has experienced and significant development. The results of the analysis also show that there are 6 (six) strategies that can be used to achieve Ziswaf's strategic objectives, namely: (1) digitizing of Ziswaf, (2) Islamic Inclusive Finance Council, (3) Database Development, (4) Regulation Implementation, (5) Zakat Automation, (6) Tax incentives for muzakki
Pemanfaatan Zakat untuk Pemulihan Ekonomi Pasca Pandemi Covid-19
Full text linkThe research is aim to analyze the effect of the zakat instrument on poverty and unemployment and test the zakat instrument as an alternative solution to the economic impact of the middle to lower class post-pandemic community. It uses least square regression as the method of analysis. Where the method is in line with the research objectives that is to test the form of the relationship and the level of significance of the effect of the observed variable. Findings show that H01 is rejected and H11 is accepted, or the zakat instrument has a negative relationship with the poverty and unemployment instrument. As well as the zakat instrument also has a significant effect on the poverty and unemployment instrument or H12 accepted. This research is limited to the geography of Indonesian research. By taking secondary data from reliable sources related to research topics, such as the Baznaz and BPS websites. The time interval for data in this study was taken from 2002 to 2019. Developed from Beik & Arsyanti (2016) published in the journal of Islamic monetary economics and finance 1 (2) pages 141-160 with the title Measuring Zakat Impact on Poverty and Welfare using the Cibest Model. And current research will review with empirical evidence through secondary data about the effectiveness of the zakat instrument in overcoming economic problems in the middle to lower society, especially regarding poverty and unemployment. This aims to strengthen the reasons for submitting zakat instruments to be applied as an alternative solution for post-pandemic economic restoration tools. By taking case simulations from previous crises and testing their effects in the long run. Therefore, in the current research, the method that will be applied is least square regression. Because it is in accordance with the objectives and research conditions at this time. It is a form of refinement on previous research and development with the latest economic cases
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
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