1,720,968 research outputs found
KEMAMPUAN AKRUAL DAN ARUS KAS MEMPREDIKSI HARGA SAHAM MELALUI PERSISTENSI LABA
No full textThe objective of research seems to examine the effect of accrual and cash flow components in predicting earnings persistence. Research also aims at observing the effect of earnings persistence on stock prices, understanding the effect of accrual and cash flow components in predicting stock prices through earnings persistence. Hypotheses test considers contextual model and path analysis to connect the models in manner of causality. Research population includes manufacturing companies listed at Indonesia Stock Exchange in the financial reporting period 1999-2007. Judgment sampling criteria has been used to produce 51 companies with 5 observations for each company, resulting in data pooling of 255 companies. Empirical two model examination produces the probability of significant effect on endogenous variable, which is earnings persistence and stock prices. Individually, accrual and cash flow components have significant effect in predicting earnings persistence, earnings persistence as sustainable earnings prospect have shown significant effect on stock prices. The examination against accrual component ability in predicting stock prices indicates the coefficient of earnings persistence path as a significant mediator. The observation against cash flow component ability in predicting stock prices, however, does not show the coefficient of earnings persistence path as the significant mediator</jats:p
STRATEGI PENGELOLAAN SDI DALAM MENINGKATKAN BUDAYA KERJA ISLAMI DI BANK SYARIAH
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Penelitian ini mengkaji strategi pengelolaan sumber daya insani (SDI) dalam meningkatkan budaya kerja Islami di bank syariah. Dengan pendekatan kualitatif melalui studi pustaka, ditemukan bahwa integrasi nilai Islam dalam rekrutmen, pelatihan, pengembangan karier, dan evaluasi kinerja sangat penting untuk membentuk budaya kerja yang beretika dan produktif. Peran kepemimpinan serta kebijakan organisasi yang mendukung nilai Islami menjadi kunci keberhasilan implementasi budaya kerja Islami. Strategi ini memperkuat kualitas SDI sekaligus memperkuat daya saing bank syariah.
Kata Kunci: SDI, budaya kerja Islami, bank syariah, strategi pengelolaan, nilai Islam.
Abstract
This study examines human resource management strategies to enhance Islamic work culture in Islamic banks. Using a qualitative literature review, it finds that integrating Islamic values in recruitment, training, career development, and performance evaluation is vital to creating an ethical and productive work culture. Leadership roles and organizational policies supporting Islamic values are key to successful implementation. These strategies improve HR quality and strengthen the competitive advantage of Islamic banks.
Keywords: Human resources, Islamic work culture, Islamic bank, management strategy, Islamic values
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 SDI BERBASIS MAQASHID SYARIAH DALAM MENINGKATKAN ETOS KERJA
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Penelitian ini membahas pengelolaan Sumber Daya Insani (SDI) berbasis maqāṣid syarīʿah sebagai strategi untuk meningkatkan etos kerja tenaga pendidik di lembaga pendidikan Islam. Pendekatan maqāṣid mencakup lima aspek utama: menjaga agama (ḥifẓ al-din), jiwa (ḥifẓ al-nafs), akal (ḥifẓ al-‘aql), keturunan (ḥifẓ al-nasl), dan harta (ḥifẓ al-mal). Melalui pendekatan ini, pengelolaan tenaga pendidik dilakukan secara lebih holistik, dengan memperhatikan dimensi spiritual, emosional, dan kesejahteraan guru. Hasil penelitian menunjukkan bahwa penerapan prinsip-prinsip maqaṣid syari’ah mampu meningkatkan motivasi, loyalitas, serta profesionalisme guru secara signifikan, sehingga berdampak positif terhadap mutu pembelajaran dan keberlangsungan pendidikan Islam yang berkualitas.
Kata Kunci: SDI, Maqaṣid Syariah, Etos Kerja, Tenaga Pendidik, Pendidikan Islam
Abstract
This study discusses the management of Human Resources (HR) based on maqāṣid syarīʿah as a strategy to enhance educators’ work ethic in Islamic educational institutions. The maqaṣid framework includes five main principles: protection of religion (ḥifẓ al-din), life (ḥifẓ al-nafs), intellect (ḥifẓ al-‘aql), lineage (ḥifẓ al-nasl), and wealth (ḥifẓ al-mal). This approach promotes a holistic HR management model by considering the spiritual, emotional, and material well-being of teachers. The findings indicate that implementing these principles significantly improves educators’ motivation, loyalty, and professionalism, thereby contributing to the quality and sustainability of Islamic education.
Keywords: Human Resources, Maqaṣid Syari’ah, Work Ethic, Educators, Islamic Educatio
Akuntabilitas Berbasis Syariah Enterprise Theory Dalam Mewujudkan Ekonomi Sustainable
Full text linkTujuan artikel ini adalah untuk memahami akuntabilitas berbasis syariah enterprise theory dalam mewujudkan ekonomi sustainable. Jenis penelitian yang digunakan adalah penelitian pustaka (library research), Penelitian kepustakaan merupakan suatu bentuk penelitian yang dilakukan dengan cara mengumpul berbagai macam referensi yang menjadi sumber utama untuk melakukan penelitian, referensi yang merupakan sumber primer dalam penelitian ini adalah artikel yang dimuat dalam jurnal, dan artikel tertulis lainnya. Hasil artikel ini menunjukkan bahwa. Akuntabilitas berdasarkan pada Shariah Enterprise Theory memberikan perspektif terhadap akuntabilitas menjadi tiga dimensi, yaitu akuntabilitas terhadap Tuhan, manusia dan alam. Shariah enterprise theory sudah mempertimbangkan kesadaran spiritual dalam diri manusia, sehingga aktivitas-aktivitas yang dilakukan oleh perusahaan berlandaskan ibadah kepada Tuhan, maqashid syariah sebagai cara untuk mencapai kesejahteraa
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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