1,720,959 research outputs found
MUSYAWARAH PERSPEKTIF FILSAFAT EKONOMI ISLAM
Full text linkThis paper is an explorative literature study. The author explores the value of mushawarah directed to Islamic economics. Islam is very high attention to mushawarah. Even in the Qur'an there is a verse that commands deliberations for all matters so that the sura is called surah al-syura (mushawarah). The author wants to see the position of deliberation from the point of view of philosophy, both from the side of ontology, epistemology, and axiology. The study of mushawarah on the ontological side can be presented by presenting various Qur'anic and Hadith texts related to musyawarah. Assessing mushawarah at the epistemology level means connecting the concept of deliberation into one of the sciences. The author tries to pull it into the economic discussion. While in the level of axiology is the study of mushawarah applied in economic activities, namely, review of the contract on the practical level
Accrual basic analisis tentang sistem akuntansi dalam perspektif hukum Islam di PT. Bank Muamalat Indonesia, Tbk. Cabang Surabaya
Full text linkSkripsi ini merupakan penelitian lapangan dengan tujuan untuk memperoleh jawaban tentang bagaimanakah aplikasi metode Accrual basic dalam sistem akuntansi di PT. Bank Muamalat Indonesia Tbk. khususnya Cabang Surabaya serta bagaimanakah analisis hukum Islam terhadap aplikasi metode Accrual basic dalam sistem akuntansinya. Data penelitian dihimpun melalui observasi, interview dan studi pustaka selanjuntnya data yang berhasil dihimpun dianalisis menggunakan metode deskriptif analisis, yaitu mendeskripsikan data yang berhasil dihimpun sehingga tergambarkan obyek masalah secara komprehensif. Setelah itu dilakukan analisis hukum Islam dengan menggunakan logika deduktif, yaitu analisis yang dimulai dengan mengemukakan data yang bersifat umum yakni tentang sistem akuntansi, kemudian memperhatikan permasalahan yang khusus tentang aplikasi accrual basic pada sistem akuntansi di PT. Bank Muamalat Indonesia Tbk. Cabang Surabaya dan pada akhirnya ditarik kesimpulan yang bersifat khusus. Hasil penelitian menemukan bahwa metode pengakuan yang dianut dalam sistem akuntansi PT. Bank Muamalat Indonesia Tbk. Cabang Surabaya pada umumnya menggunakan metode Accrual basic. Namun untuk pengakuan dalam arus kas (cash flow) dan pengakuan pendapatan untuk bagi hasil digunakan metode cash basic. Laporan akuntansi yang disusun berdasarkan accrual basic memberikan informasi tidak hanya transaksi masa lalu tetapi juga kewajiban pembayaran kas di masa depan dan sumber daya yang merepresentasikan kas yang akan diterima di masa depan. Alasan pokok diaplikasikannya sistem accrual basic pada sistem akuntansi PT. Bank Muamalat Indonesia Tbk. adalah demi penyelarasan dengan Bank Sentral baik dalam paradigma maupun pelaporannya sehingga mudah untuk dibandingkan. Menurut hukum Islam Pencatatan terhadap transaksi sangat dianjurkan. Semangat pencatatan ini tertuang dalam surat al-Baqarah ayat 282. Ayat ini mengajarkan agar dalam pencatatan transaksi hendaknya berprinsip pada keadilan, kebenaran, kejujuran dan tanggung jawab. Metode Accrual basic hanyalah sebuah mode pencatatan yang baru dalam dunia Islam yang ternyata sejalan dengan semangat pencatatan pada ayat tersebut. Selama aplikasinya berprinsip pada ayat diatas, penggunaanya diperbolehkan. Sejalan dengan analisis hukum Islam di atas yang membenarkan aplikasi metode accrual basic di Bank Muamalah Indonesia maka perlu penulis sarankan: Pertama, karena aplikasi accrual basic sangat rentan terhadap penyelewengan, maka pengawasan terhadap laporan keuangan harus diperketat untuk mencegah performa yang hanya pada laporan belaka. Kedua, Aplikasi accrual basic dan cash basic secara bersamaan akan membuat persepsi negatif bagi yang tidak mengetahui seluk beluknya. seolah-olah bank bisa seenaknya sendiri mempermainkan laporan. Oleh karenanya bank sebaiknya bersifat terbuka terutama terhadap nasabah yang masih awam
Etika Distribusi Dalam Ekonomi Islam
Full text linkHumans interact with other humans to exchange potentials, whose goal is to create more diverse interactions. In this interaction sometimes humans become predators for other humans. Under these conditions, Islam is present to impose its limitations, in the form of news, orders, and prohibitions. One of the prohibitions in the Qur'an is the spin and the circulation of wealth only on the wealthy people, so it needs to be a fair distribution of wealth. The discussion in this paper begins with a discussion of the distribution and ethics, so that raises the various concepts of ethical axioms of some of the opinions of Muslim Economists. The Islamic economic system departs from an awareness of ethics, in contrast to other economic systems. Furthermore, will be described Islamic philanthropy as a manifestation of the axiom of distribution ethics, both obligatory and sunnah philanthropic. Through these philanthropic teachings, Islam wants to reduce the negative nature of human beings, even make it as a buffer of Islam (Rukun Islam). That is, without implementing it means someone's Islam will collapse. This is a realistic account of the ethical distribution initiated by Islam. Implementation of Islamic philanthropy and accompanied by knowledge of sharia is the first step in the form of community welfare.
Manusia berinteraksi dengan manusia lainnya untuk saling bertukar potensi, yang tujuannya agar tercipta interaksi yang lebih beragam. Dalam interaksi ini terkadang manusia menjadi pemangsa bagi manusia yang lain. Dalam kondisi seperti ini Islam hadir untuk memberikan batasan-batasannya, berupa kabar, perintah, dan larangan. Salah satu larangan dalam al-Qur’an adalah berputar dan beredarnya kekayaan hanya pada orang-orang yang kaya saja, sehingga perlu adalam distribusi kekayaan yang adil. Pembahasan dalam tulisan ini diawali dengan pembahasan tentang distribusi dan etikanya, sehingga memunculkan berbagai konsep aksioma etika dari beberapa pendapat Ekonom Muslim. Sistem ekonomi Islam berangkat dari kesadaran tentang etika, yang berbeda dengan sistem ekonomi yang lain. Selanjutnya diuraikan filantropi Islam sebagai wujud dari aksiologi etika distribusi, baik filantropis wajib maupun sunnah. Melalui ajaran filantropi ini, Islam ingin mereduksi sifat negatif manusia, bahkan menjadikannya sebagai penyangga keislaman (rukun Islam). Artinya, tanpa melaksanakannya berarti keislaman seseorang akan runtuh. Ini merupakan aksilogi nyata atas etika distribusi yang digagas oleh Islam. Pelaksanaan filantropi Islam dan dibarengi dengan pengetahuan syariah merupakan langkah awal dari wujudnya kesejahtraan masyarakat
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
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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