1,721,034 research outputs found
Board composition, institutional ownership, firm performance and Islamic corporate social responsibility (ICSR) disclosure / Muhammad Mukhlis Abdul Fatah
Full text linkRecently, there is a growing concern especially among muslims society to opt to the fully-fledged Islamic banks as an alternative to the conventional banks due to the requirement of shari'ah. Malaysia as one of the leading Islamic country that continuously emphasise on the Islamisation process has been selected as the focus of the study. The fully-fledged Islamic banks in Malaysia have adopted the Islamic corporate social responsibility (ICSR) disclosure in their daily practices which will reflect the interest of the muslims stakeholders and other stakeholders. The study examines factors that determine the Islamic corporate social responsibility (ICSR) disclosure based on two theories i.e. resource-based theory and stakeholders' theory. Based on resource-based theory, this study examines the influence of five largest institutional ownership, muslims board members, top management support and the independent non-executive directors on the ICSR disclosure. In addition, the effects of the ICSR disclosure to the firm performance based on stakeholders' theory are also examined. Furthermore, the content analysis is used to measure the extent of ICSR disclosure with the related variables based on the annual reports of the 17 fully-fledged Islamic banks in Malaysia for the year ended 2008 until 2010. The findings of the study shows that muslims board members and top management support significantly influence the ICSR disclosure while the independent non-executive directors do not influence the ICSR disclosure. On other hand, five largest shareholders have inverse relationship with the ICSR disclosure. Furthermore, ICSR disclosure is significantly affecting the Islamic banks' performance which is in line with the stakeholders' theory. Thus, ICSR disclosure is viewed as intangible resources as well as can be used as important strategy which improves the Islamic banks profitability besides portrays good reputation to public. Overall, this study highlights the importance of board composition, top management support and the institutional ownership on the ICSR disclosure. Further, ICSR influence Islamic banks to disclose more ICSR information in annual reports and subsequently improving the firm performance
Analisis Perhitungan, Pemungutan dan Penyetoran Pajak Penghasilan Pasal 22 atas Pengadaan Barang di PPSDM Migas Cepu
Full text linkABSTRAK ANALISIS PERHITUNGAN, PEMUNGUTAN DAN PENYETORAN PAJAK PENGHASILAN PASAL 22 ATAS PENGADAAN BARANG DI PPSDM MIGAS CEPU MUHAMMAD MUKHLIS PRASETYO NIM F3414086 Sektor usaha baik perorangan dan berbadan hukum memiliki kewajiban untuk menyetor dan melaporkan pajak terutangnya. Salah satu contoh kegiatan badan usaha yang wajib untuk menyetor dan melaporkan pajak terutangnya adalah kegiatan usaha pengadaan barang dan jasa. Tujuan penelitian untuk mengetahui mekanisme perhitungan, pemungutan dan penyetoran Pajak Penghasilan (PPh) Pasal 22 atas pengadaan barang di PPSDM MIGAS CEPU sesuai dengan aturan tata cara perpajakan yang berlaku yaitu Peraturan Menteri Keuangan (PMK) Nomor 107/PMK.010/2015 Tentang Perubahan Keempat atas PMK Nomor 154/PMK.03/2010. PPh Pasal 22 merupakan pajak yang dipungut oleh bendaharawan pemerintah baik Pemerintah Pusat maupun Daerah. Hasil penelitian menunjukan bahwa perhitungan PPh Pasal 22 dikenakan tarif 1,5% dan disetor menggunakan SSP ke bank persepsi yang ditunjuk oleh Menteri Keuangan. Perhitungan, Pemungutan, dan Pelaporan PPh Pasal 22 di PPSDM Migas dalam pelaksanaannya sudah mengikuti PMK Nomor 107/PMK.010/2015. Sebaiknya bendahara PPSDM Migas Cepu harus lebih aktif dalam mengikuti dan menyikapi setiap perubahan peraturan pajak yang telah ditetapkan oleh Menteri Keuangan dan Direktorat Jendral Pajak agar tidak terdapat kesalahan dalam pelaksanaan perpajakannya. Supaya dapat memberikan data atau informasi perpajakan dengan lengkap dan benar sehingga tidak terjadi sanksi perpajakan. Kata kunci : perhitungan, pemungutan, penyetoran, PPh, pengadaan baran
INTERNALISASI NILAI-NILAI ASWAJA AN-NAHDLIYYAH DALAM LEMBAGA PENDIDIKAN ISLAM (Studi Multisitus di Pondok Pesantren Darunnajah Bandung Tulungagung dan Pondok Pesantren Hidayatul Mubtadiin Pakel Tulungagung)
Full text linkTesis dengan judul “Internalisasi Nilai-Nilai Aswaja An-nahdliyyah
Dalam Lembaga Pendidikan Islam (Studi Multisitus di Pondok Pesantren
Darunnajah Bandung Tulungagung dan Pondok Pesantren Hidayatul Mubtadiin
Pakel Tulungagung)” ini ditulis oleh Muhammad Mukhlis dengan Pembimbing I,
Prof. Dr. H. Achmad Patoni, M. Ag. dan Pembimbing II, Dr. Muhammad
Muntabihun Nafis, M.Ag.
Kata Kunci: Internalisasi, Nilai-Nilai Aswaja An-nahdliyyah
Penelitian ini dilatar belakangi oleh perkembangan tehnologi yang begitu
masif yang memberikan dampak yang negatif, salah satu faktanya adalah
dekadensi moral pada masyarakat. Perkembangan media sosial juga memberikan
pengaruh negatif atas perilaku masyarakat. Sehingga perpecahan, permusuhan,
kontroversi dalam komunikasi dan bertindak banyak dipengaruhi adanya
berkembangnya tehnologi. Sehingga perlu adanya penanaman nilai-nilai yang
membentuk karakter masyarakat yang toleransi, keadilan, tidak memihak dalam
bersikap. Pondok Pesantren merupakan salah satu lembaga pendidikan Islam
tertua yang menjadi penyumbang pemikiran konstruktif dalam pembangunan
revolusi mental Bangsa serta mentransformasikan dan mempribumisasi nilai-nilai
Islam yang universal ke dalam aktualisasi kehidupan nyata di Nusantara.
Fokus dan pertanyaan penelitian ini adalah: (1) Bagaimana tahap
Transformasi Nilai-Nilai Aswaja an-Nahdliyyah dalam Lembaga Pendidikan
Islam di Pondok Pesantren Darunnajah Bandung dan Pondok Pesantren Hidayatul
Mubtadiin Pakel ? ; (2) Bagaimana tahap Transaksi Nilai-Nilai Aswaja anNahdliyyah
dalam Lembaga Pendidikan Islam di Pondok Pesantren Darunnajah
Bandung dan Pondok Pesantren Hidayatul Mubtadiin Pakel ? ; (3) Bagaimana
tahap Transinternalisasi Nilai-Nilai Aswaja an-Nahdliyyah dalam Lembaga
Pendidikan Islam di Pondok Pesantren Darunnajah Bandung dan Pondok
Pesantren Hidayatul Mubtadiin Pakel ? ; (4) Bagiamana implikasi Internalisasi
Nilai-Nilai Aswaja an-Nahdliyyah dalam Lembaga Pendidikan Islam di Pondok
Pesantren Darunnajah Bandung dan Pondok Pesantren Hidayatul Mubtadiin Pakel
?.
Penelitian ini menggunakan pendekatan kualitatif deskriptif , jenis field
research dengan rancangan sudi kasus. Lokasi penelitian di Pondok Pesantren
Darunnajah Bandung Tulungagung dan Pondok Pesantren Hidayatul Mubtadiin
Pakel Tulungagung. Sumber data penelitian diambil dari tiga unsur yaitu People,
Places dan paper. Teknik pengumpulan datanya melalui wawancara mendalam,
observasi partisipan dan dokumentasi. Analisis data menggunakan kondensasi
data, penyajian data dan verifikasi. Dalam mengecek keabsahan data
menggunakan triangulasi metode.
Hasil penelitian ini, menunjukkan bahwa: (1) Tahap Transformasi NilaiNilai
Aswaja an-Nahdliyyah yang dilakukan pesantren melalui: (a) Kurikulum;
(b) Pembelajaran didalam kelas; dan (c) Pembelajaran diluar kelas, (2) Tahap
Transaksi Nilai-Nilai Aswaja an-Nahdliyyah yang dilakukan pesantren dilaksanakan melalui: (a) Keteladanan; dan (b) Pembiasaan, (3) Tahap
Transinternalisasi Nilai-Nilai Aswaja an-Nahdliyyah dilaksanakan melalui
penghayatan secara inheren nilai-nilai perekat budaya Aswaja an-Nahdliyyah
melalui pendidikan Islam sehingga menjadi kesadaran kolektif yang mengikat dan
diwujudkan dalam aturan-aturan etika dalam memberdayakan masyarakat, (4)
Implikasi Internalisasi Nilai-Nilai Aswaja an-Nahdliyyah antara lain: (a)
Terbentuknya sikap Tawazun; (b) Terbentuknya sikap Tasamuh; (c) Terbentuknya
sikap Tawasuth, dan (d) Terbentuknya sikap I’tidal
Portfolio optimisation for Malaysian top 30 and mid 70 assets using MEAN-MAD model / Ahmad Bazli Khairuddin and Muhammad Mukhlis Kamarul Zaman
Full text linkIntroduction: Portfolio optimisation is a widely studied topic in finance and has been the subject of extensive research. One of the seminal works in this field is the portfolio selection model proposed by (Markowitz, 1952). The purpose of this study is to look at the usefulness of the MAD model in portfolio optimisation for Malaysian top 30 and mid 70 assets.
Objective: The objective of this study are 1) to construct portfolios in which MAD is minimised for top 30 and mid 70 Malaysian assets by using the Mean-MAD model 2) to analyse the in-sample portfolios obtained in (i) in terms of risk measure for top 30 and mid 70 Malaysian assets and 3) to validate the in-sample results obtained in (ii) by using out-of-sample analysis.
Methodology: The Mean-MAD model is used for portfolio optimisation, specifically focusing on the top 30 and mid 70 assets in the Malaysian market. The research encompasses a thorough methodology by constructing 10 in-sample portfolios and categorising the constructed portfolios into three levels of in-sample return which are low (0.009), medium (0.013), and high (0.018).
Result and Discussion: The Mean-MAD model is highly useful for achieving the target returns and effectively managing risk in the investment portfolio for both top 30 and mid 70 Malaysian assets. Furthermore, as compared to the top 30 assets, the mid 70 assets have the potential for smaller absolute deviation, indicating a lower degree of risk that qualifies them as ideal targets for portfolio optimisation. In-sample results show that the higher the in-sample return, the higher the mean absolute deviation. Back testing results show the same trend as the in-sample results, hence it is validated. Moreover, the realised returns for the top 30 and mid 70 assets are often greater than
portfolio returns, highlighting good outcomes.
Conclusion: In conclusion, this research contributes significantly to the understanding of portfolio optimisation in the Malaysian market by demonstrating the Mean-MAD model’s flexibility across varied asset types. Moreover, all three objectives are achieved in this research. The study provides significant information for investors and financial specialists while also laying the basis for future research in this expanding matter
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
Analisis Perilaku Konsumen Terhadap Permintaan Bawang Merah (Allium ascolonicum) DI Pusat Pasar Bakaran Batu Kecamatan Lubuk Pakam
No full textPenelitian ini bertujuan untuk menganalisissikap dan perilaku konsumen
terhadap permintaan bawang merah dan faktor-faktor yang berhubungan dengan
permintaan konsumen terhadap bawang merah.
Jenis penelitian adalah penelitian purposive, teknik pengambilan sampel
acciental sampling yaitu menentukan sampel berdasarkan kebetulan, maka sampel
penelitian adalah konsumen yang secara kebetulan bertemu dengan peneliti pada
saat melakukan transaksi pembelian bawang merah. Metode analisis yang
digunakan adalahdeskriptif dan korelasi pearson.
Konsumen yang menyatakan kesesuaian harga dengan kualitas, kesegaran
bawang merah, ketersediaan bawang merah, kesesuaian biaya dengan mutu
produk, jenis bawang merah, ukuran bawang merah dan warna sebanyak
(100%).Konsumen yang menyatakan sering membeli bawang merah di Pusat
Pasar Bakaran Batu sebanyak (26,7%). Konsumen yang menyatakan pentingnya
bawang merah sebanyak (96,7%). Konsumen yang menyatakan keinginan anggota
keluarga sebanyak (90%). Konsumen yang menyatakan kesesuaian jumlah
keluarga sebanyak (90%). Konsumen yang dapat dipengaruhi saran dari
konsumen lain sebanyak (40%) dan Konsumen yang dapat dipengaruhi saran dari
teman sebanyak (43,3%).
Hasil penelitian dengan menggunakan analisis korelasi Pearson
menunjukkan hubungan harga bawang merah dengan nilai permintaan bawang
merah diperoleh nilai Sig (2-tailed) sebesar 0,211 > 0,05. Ini berarti tidak terdapat
hubungan yang nyata antara harga bawang merah dengan nilai permintaan
bawang merah. Sikap konsumen dengan nilai permintaan bawang merah diperoleh
nilai Sig (2-tailed) sebesar 0,824 > 0,05. Ini berarti tidak terdapat hubungan yang
nyata antara sikap konsumen dengan nilai permintaan bawang merah. Perilaku
konsumen dengan nilai permintaan bawang merah diperoleh nilai Sig (2-tailed)
sebesar 0,506 > 0,05. Ini berarti tidak terdapat hubungan yang nyata antara
perilaku konsumen dengan nilai permintaan bawang merah. Penghasilan keluarga
dengan nilai permintaan bawang merah diperoleh nilai Sig (2-tailed) sebesar 0,884
> 0,05. Ini berarti tidak terdapat hubungan yang nyata antara penghasilan
konsumen dengan nilai permintaan bawang merah. pada tingkat kepercayaan
95%
Enhancing MCDM with q-rung orthopair fuzzy Dombi generalized Heronian mean / Muhammad Mukhlis Kamarul Zaman, Zahari Md Rodzi and Yusrina Andu
No full textThis paper presents a set of Dombi generalized Heronian mean operators for q-rung orthopair fuzzy numbers (qROFNs) and proposes a multi-criteria decision-making (MCDM) method based on these operators. The operational rules of qROFNs, grounded in the Dombi t-conorm and t-norm, are presented. A q-rung orthopair fuzzy Dombi generalized Heronian mean (qROFDGHM) operator is formulated based on these principles. A method for addressing MCDM problems utilizing qROFNs and the developed operators is proposed. A comprehensive mathematical proof of the operator's idempotency condition, as well as its monotonicity and boundedness properties, validates its theoretical basis. When addressing MCDM challenges, the proposed operator generates effective outcome solutions by leveraging membership and non-membership degree interactions. The qROFDGHM operator has a better ability to handle imprecise, uncertain, and conflicting data when compared with existing methods. This study contributes to fuzzy decision-making advancement through its development of a flexible theoretical aggregation operator
- …
