1,720,959 research outputs found
Tinjauan Teori atas Rekonstruksi Etika Profesi Akuntan Berdasarkan Nilai-nilai Islam
Full text linkThis study aims to see; the values contained in professional ethics according to SPAP, analyze the ethics of the accounting profession from an Islamic perspective and find the formulation of the professional ethics of accountants according to Islam. Based on the purpose of this study, it is hoped that it can serve as an alternative to the ethics of the accounting profession which is not only not in line with Islamic teachings but is also considered not to show balance, justice, and honesty as desired by Islam. So that the professional ethics of sharia accountants are expected to be able to prevent the emergence of “immoral” accountants to provide benefits to all parties.Penelitian ini bertujuan untuk melihat; nilai-nilai yang terkandung dalam etika profesi menurut SPAP, menganalisis etika profesi akuntan dari perspektif Islam, dan Menemukan formulasi etika profesi akuntan menurut Islam. Berdasarkan tujuan penelitian ini diharapkan mampu sebagai alternatif dari etika profesi akuntan yang bukan saja tidak sejalan dengan ajaran Islam, tetapi juga dinilai tidak menunjukkan keseimbangan, keadilan, dan kejujuran sebagaimana yang dikehendaki oleh Islam. Sehingga etika profesi akuntan syariah diharapkan mampu mencegah timbulnya tindakan “amoral” akuntan agar dapat memberikan manfaat terhadap semua pihak
PREFERENSI MINAT MASYARAKAT MELAKUKAN TRANSAKSI TERHADAP LEMBAGAKEUANGAN SYARIAH DAN LEMBAGA KEUANGAN KONVENSIONAL DI DUSUN BANYUMAS DESA KLAMPAR KECAMATAN PROPPO KABUPATEN PAMEKASAN
Full text linkAccording to the Law of the Republic of Indonesia Number 10 of 1998 concerning Banks, "the law states that, a body that manages funds from the public in the form of savings and then distributes them back to the community in and performs other services in the context of welfare. Public. Meanwhile, the definition of a sharia bank according to the Law of the Republic of Indonesia Number 21 of 2008 concerning Islamic Banking contained in article 1 paragraph 7, "that a sharia bank is a business that is run according to the principles of Islamic law and then distributes it in the form of financing based on the principle of buying and selling, for results, and services. ".The public interest preference in question is a tendency, preference or desire in choosing to transact at a financial institution, both Islamic financial institutions and conventional financial institutions. Indicators of the tendency to choose transactions in financial institutions, both Islamic financial institutions and conventional financial institutions, include environmental influences, religious (avoiding usury), advertising and promotion, products, services, needs and access to service offices,The problem in this research is, how is the preference of the Banyumas Hamlet people in conducting transactions towards Islamic financial institutions and conventional financial institutions?To answer these problems, researchers will use primary and secondary data ranging from direct observation, interviews, and documentation to literature studie  Â
A Human Traffcikking: Konsep Riqab Sebagai Objek Distribusi Zakat Kajian Fikih & Ekonomi Kontemporer
No full textThe purpose of this research is to try to reveal human trafficking as a crime against humanity, so that human trafficking includes eight groups of asnaf, namely riqab, who are entitled to receive zakat. For that, the contextual understanding of riqab in the current context should no longer be contextualized as slaves, but riqab must be understood in context, that is, those who are exploited economically and their honor. The writing method used is a qualitative approach. While the method used is conceptual analysis and search for relevant reference sources, such as the use of journals, books, theses, articles, journals, etc. The analysis used is a descriptive analysis that provides an explanation of the analysis and synchronizes it with the existing documents. The conclusion of this research is that human trafficking is classified as riqab (slavery), because there is a common evil. Therefore, human trafficking is included in the eight groups of asnaf who are entitled to receive zakat. Therefore, it is necessary for zakat regulators and the government to understand riqab in the context of being a victim of exploitation so that it has an impact on zakat management so that it can alleviate poverty and prevent poverty
Jurnalis Dalam Tinjauan Sosial Ekonomi Politik Pada Konflik Sunni-Syiah di Kabupaten Sampang
Full text linkAbstrak
Pemberitaan hasil liputan wartawan mengenai konflik bernuansa Sara antara kelompok Islam Syiah dan kelompok Islam Sunni yang terjadi di Sampang Madura Jawa Timur pada 26 Agustus 2012 telah menyebabkan satu orang meninggal, dan enam orang lainnya luka-luka, serta sebanyak 47 rumah warga Syiah ludes dibakar kelompok penyerang. Sedikitnya 282 warga Syiah di Desa Karang Gayam, Kecamatan Omben, dan Desa Blu'uran, Kecamatan Karangpenang, Sampang harus dievakuasi akibat konflik berdarah tersebut. Studi ini, mengkaji tentang kecenderungan keberpihakan media dan wartawan lokal dalam produksi berbeda, seperti sudut pengambilan engle berita, serta faktor-faktor lain yang mempengaruhi wartawan dalam menyajikan hasil liputan yang berbeda. Fokus studi pada media daring lokal dan nasional dengan memperhatikan beberapa hal Antara lain kedalaman informasi, upaya mengembalikan hak-hak kelompok Islam Syiah sebagai kelompok minuritas yang telah terusir dari kampung halamannya, serta analisa kecenderungan keberpihakan media lokal dalam menyajikan berita tentang konflik Syiah-Sunni tersebut yang hingga kini belum tuntas.
Kata Kunci: Jurnalis, Konflik, Sunni-Syi’ah Sampang
Abstract
Reporting on reporters' coverage of Sara's conflict between Shia Islamic groups and Sunni Islam groups that took place in Sampang Madura, East Java on August 26, 2012 caused one person to die, and six others were injured, and 47 Shiite homes were burnt by groups. attacker. At least 282 Shia residents in Karang Gayam Village, Omben Subdistrict, and Blu'uran Village, Karangpenang District, Sampang had to be evacuated due to the bloody conflict. This study, examines the tendency of the media and local journalists to take sides in different productions, such as the angle of taking engle news, and other factors that influence journalists in presenting different coverage of the coverage. The focus of the study is on local and national online media by taking into account several things, including the depth of information, efforts to restore the rights of Shiite Islamic groups as a group of minors who have been expelled from their homes, and analysis of local media bias in presenting news about the Shiite-Sunni conflict which until now has not been completed.
Keywords: Journalists, Conflict, Sunni-Shi’a Sampan
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
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
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