scholarly journals Pengakuan, Pengukuran, Penyajian, Dan Pengungkapan Aset Kelolaan Pada Lembaga Amil Zakat

2017 ◽  
Vol 3 (5) ◽  
pp. 375
Author(s):  
Ghufraanaka Ghufraanaka ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Domain Analysis ◽  
Case Study Methodology ◽  
Acquisition Process ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Study Methodology ◽  
General Guide ◽  
Descriptive Approach ◽  
Acquisition Management

The purpose of this research is to assess the implementation of accounting aspects such as recognition, measurement, presentation and revelation of zakat transactions within LAZISMU in regards to PSAK 109 concerning zakat accounting. This research employs a qualitative descriptive approach with case study methodology. The technique of analysis used within this research is the domain analysis technique. The research determines two domains in relation to zakat accounting, which are acquisition, management and distribution of zakat, infaq and shadaqah. Results suggest that in the aspect of recognition and measurement, LAZISMU demonstrated compliance to the PSAK 109 during the acquisition of zakat, infaq and shadaqah, however LAZISMU failed to show compliance in regard to the aspects of revelation and presentation during the acquisition process. In conclusion, LAZISMU are not compliant to the general guide of zakat accounting, mostly due to lack of able personnel in LAZISMU.

scholarly journals Praktik Gharar Pada Hubungan Bisnis UMKM-Eksportir Furnitur di Jepara

2015 ◽  
Vol 2 (2) ◽  
pp. 108
Author(s):  
Achmad Hijri Lidnillah ◽  
Imron Mawardi
Keyword(s):  
Data Analysis ◽  
Direct Observation ◽  
Descriptive Analysis ◽  
Snowball Sampling ◽  
Research Subjects ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Small And Medium Industry

This study aims to determine the type of gharar practiced in cooperation between Small and medium industry exporters of furniture to the furniture in Jepara district.This study used a qualitative descriptive approach with a case study strategy.Determinating techniques for informants in this study using snowball sampling. Data collected through interviews with research subjects and direct observation of the research object. The analysis technique used is descriptive analysis by using the method of data analysis and describes the results of interviews and direct observation.The results of this study indicate that gharar is practiced in the cooperation between the Small and medium industry with the company exporting furniture is unclear at the end of the time limit on credit payments by companies exporting furniture to the Small and medium industry as suppliers of goods to the company.

Merger regulation in Central and Eastern Europe: Evidence from Hungary, Romania and Slovenia

2002 ◽  
Vol 52 (3) ◽  
pp. 327-345 ◽  
Author(s):  
T. Kravtseniouk
Keyword(s):  
Eastern Europe ◽  
Central And Eastern Europe ◽  
Merger Control ◽  
Substantial Part ◽  
Economic Competition ◽  
Close Link ◽  
Case Study Methodology ◽  
Domestic Markets ◽  
Study Methodology

This paper shows the principal features of merger control in selected transition economies of Central and Eastern Europe (CEE), namely Hungary, Romania and Slovenia, by applying case study methodology. The presented findings are based on the analysis of Hungarian, Romanian and Slovenian competition law and merger rulings reached by the Competition Offices of these countries. A substantial part of the conclusions is drawn from a sample of 42 merger applications processed by the Office of Economic Competition of Hungary between 1994 and 2000. The results of empirical analysis demonstrate the considerable flexibility of merger control in the studied countries, its orientation towards the future of domestic markets and a close link with industrial policy. The paper also highlights the areas of interdependence of competition policy and transition and argues that merger control in the studied CEE countries may be regarded as currently adequate to the requirements imposed by transition.

KAJIAN WACANA IKLAN JASA BOGA DALAM MEDIA LUAR RUANG (DISCOURSE STUDY OF FOOD SERVICE ADVERTISEMENT IN OUTDOOR MEDIA)

Widyaparwa ◽  
2017 ◽  
Vol 45 (2) ◽  
pp. 137-150
Author(s):  
Wening Handri Purnami
Keyword(s):  
Language Use ◽  
Food Service ◽  
Telephone Number ◽  
Recording Method ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Outdoor Advertisement ◽  
Word Writing

Kajian ini membahas wacana iklan jasa boga dalam media luar ruang. Iklan merupakan sebuah sarana yang dipandang efektif dalam menyampaikan informasi. Iklan jasa boga menarik untuk dikaji karena memperlihatkan kekhasan dalam pemakaian bahasa. Kajian bertujuan mendeskripsikan slot-slot wacana jasa boga dan strategi pembentuk slot atau pengisi slot pada iklan jasa boga di media luar ruang. Kajian ini menggunakan pendekatan struktural dan bersifat deskriptif kualitatif. Penelitian ini menggunakan metode observasi. Peneliti mengamati secara langsung iklan-iklan media luar ruang di DIY. Observasi menerapkan teknik simak dan rekam visual. Metode dan teknik analisis yang digunakan untuk menjawab permasalahan ialah metode agih dengan teknik sisip dan balik. Hasil penelitian ini menunjukkan bahwa wacana iklan boga menghasilkan empat jenis slot. Slot nama dapat berbentuk (1) akronim, (2) singkatan, (2) nama diri, dan (4) nama lokasi. Slot spesifikasi dapat bersifat menyangatkan atau mengedepankan kekhasan daerah. Slot atribusi menyiratkan bentuk slogan. Slot alamat berisi keterangan alamat rumah dan nomor telepon. Aspek permainan bahasa berkenaan dengan penyimpangan ejaan, yaitu pemakaian huruf kapital dan penulisan kata.This study discusses about food service advertisement discourse on outdoor media. Advertisement is one of effective facility in delivering information. The advertisement is interesting to study for its particularity in language use. The study aims to describe discourse plots on food service and strategy to form plot or plot insert on advertisement of food service on outdoor media. This study uses structural and qualitative descriptive approach. This study uses observation mode by observing directly to outdoor advertisement media in DIY. The observation uses listening and visual recording. Method and analysis technique to answer the problem is distributional using inserting and reversing technique. The result shows that food service discourse produces four types of slots as (1) acronym, (2) abbreviation, (3) self name, and (4) location name. Specification slot emphasizes locality particularity. Atritributive slot shows slogan form. Address slot contains description of house address and telephone number. Language playing aspect is dealing with spelling split, that is alphabetical use and word writing.

A Profile of Wine Tourism Entrepreneurs: Study in Portugal

2019 ◽  
Vol 6 (1) ◽  
pp. 25-39
Author(s):  
Adriana Backx Noronha Viana ◽  
Luísa Cagica Carvalho ◽  
Inna Sousa Paiva
Keyword(s):  
Qualitative Data ◽  
Qualitative Case Study ◽  
Innovation Capability ◽  
Critical Perspective ◽  
Case Study Methodology ◽  
Wine Tourism ◽  
Learning Capacity ◽  
Study Methodology

Background: Wine tourism is one of the tourism components adopted as part of Portugal’s strategy due to its eminence as a wine producer. Such strategy has received great prominence in recent years and aims to promote regional development from an economic, social, cultural and environmental perspective. The aim of this study was to understand the entrepreneur profile in this sector. Methods: The study uses a qualitative, case study methodology with data analysis and triangulation. In this study, a literature review of scientific studies was carried out on the scientific knowledge in the area of study from a critical perspective and an interview was conducted where qualitative data were collected. Results and Discussion: The entrepreneurs have shown the following characteristics: initiative, innovation capability, optimism, creativity, creative energy, tenacity, selfconfidence, capability for long term involvement with the project, and learning capacity. Conclusion: The study shows that most entrepreneurs state that they have established partnerships with other companies, particularly with restaurants, catering businesses, hotel units, tourism companies and companies that organize tours. This is one of the factors of economic importance recognized by another study which enables increased prominence of the company and widens the value of wine tourism.

scholarly journals Roles, relationships and emotions: Student teachers’ understanding of feedback as interpersonal

2021 ◽  
pp. 003452372198937
Author(s):  
Caroline Elbra-Ramsay
Keyword(s):  
Teacher Education ◽  
Student Teachers ◽  
Small Scale ◽  
First Year ◽  
Case Study Methodology ◽  
Study Methodology ◽  
Undergraduate Programme ◽  
Phenomenological Case Study ◽  
International Teacher

This paper reports the findings of a small-scale study seeking to investigate how student teachers, within a three-year undergraduate programme, understand feedback. Feedback has been central to debates and discussion in the assessment literature in recent years. Hence, in this paper, feedback is positioned within the often-contradictory discourses of assessment, including perspectives on student and teacher feedback. The study focused on two first year undergraduate student teachers at a small university in England and considered the relationships between their understanding of feedback as a student, their understanding of feedback as an emerging teacher, and the key influences shaping these understandings. A phenomenological case study methodology was employed with interviews as the prime method of data collection. Themes emerged as part of an Nvivo analysis, including emotional responses, relationships and dialogue, all of which appear to have impacted on the students’ conceptual understanding of feedback as indelibly shaped by its interpersonal and affective, rather than purely cognitive or ideational, dimensions. The paper therefore seeks to contribute to the wider feedback discourse by offering an analysis of empirical data. Although situated within English teacher education, there are tentative conclusions that are applicable to international teacher education and as well as higher education more generally.

scholarly journals Packaging Innovations to Reduce Food Loss and Waste: Are Italian Manufacturers Willing to Invest?

2021 ◽  
Vol 13 (4) ◽  
pp. 1963
Author(s):  
Antonella Cammarelle ◽  
Mariarosaria Lombardi ◽  
Rosaria Viscecchia
Keyword(s):  
Technological Opportunity ◽  
Case Study Methodology ◽  
Food Loss ◽  
Latent Demand ◽  
2030 Agenda ◽  
Multiple Case ◽  
Study Methodology ◽  
Per Capita ◽  
Global Food

The target 12.3 of the 2030 Agenda by the United Nations (UN) calls for halving per capita global food loss and waste. In this regard, the Food & Drink industry (F&D) could play a crucial role in reducing food waste and improving food safety by adopting healthy and eco-innovation packaging. Thus, this paper aims to investigate the F&D manufacturers’ willingness to invest in packaging innovations, such as active, intelligent, and compostable ones to achieve the UN target. In order to reach the stated objective, a multiple case study methodology was developed and administered to a sample of Italian micro and small-medium entrepreneurs located in the Apulia region. Results show that many firms were aware of their need for packaging innovation and of the available technological opportunity. However, only the F&D manufacturers who showed a Real demand, according to a taxonomy approach which also considers the Potential and Latent demand for the innovation, were effectively prompt to invest. Finally, most of the interviewed manufacturers were willing to invest in at least one packaging innovation, choosing mainly between the active packaging and the compostable one.

scholarly journals Manufacturing Pre-Decisions: A Comparative Analysis of Environmental Impact Statement (EIS) Reviews in Brazil and Portugal

2019 ◽  
Vol 11 (12) ◽  
pp. 3235 ◽  
Author(s):  
Caroline Fan Rocha ◽  
Tomás B. Ramos ◽  
Alberto Fonseca
Keyword(s):  
Environmental Impact ◽  
Review Process ◽  
Participant Observation ◽  
Case Study Methodology ◽  
Environmental Impact Statements ◽  
Multiple Case ◽  
Study Methodology ◽  
Environment Agency ◽  
Review Reports

The review of environmental impact statements (EIS), despite its relevance to impact assessment effectiveness, has received scarce scholarly attention. Few studies have gone beyond the realm of regulatory evaluations to understand the managerial meanders of the review process. This study evaluated the responsibilities, procedures, information inputs, and scope of EIS reviews within two environmental authorities: APA (Portuguese Environment Agency), in Portugal, and SEMAD (State Secretariat for Environment and Sustainable Development), in the Brazilian state of Minas Gerais. Based on a qualitative multiple-case study methodology informed by participant observation, unstructured interviews, and content analysis of 12 EIS review reports, the study provided what is arguably one of the most detailed characterizations of EIS review to date. While following similar institutional arrangements and broad procedural steps, the EIS review has important differences in APA and SEMAD. Overall, the Portuguese agency was found to have a more structured, participative, interdisciplinary, detailed, and grounded review, thus meeting some of the good practices often cited in the literature. The EIS review reports prepared by APA reviewers were also found to provide a profoundly more complete and transparent account of the review process. The details of the review process revealed in the article can affect perceptions around the legitimacy and reliability of reviewers’ recommendations.

Cooperative behaviour and place branding: a longitudinal case study in Italy

2016 ◽  
Vol 19 (2) ◽  
pp. 156-172 ◽  
Author(s):  
Chiara Rinaldi ◽  
Alessio Cavicchi
Keyword(s):  
Geographical Area ◽  
Place Branding ◽  
Cooperative Behaviour ◽  
Longitudinal Case Study ◽  
Case Study Methodology ◽  
Content Type ◽  
Study Methodology ◽  
As Relationship

Purpose This paper aims to understand the motivations driving cooperative behaviour between heterogeneous stakeholders in place-branding activities, focusing on contract-based and relation-based cooperation constructs. Design/methodology/approach The longitudinal case study method is used to help understanding how the investigated network has evolved over four years from an attempt to build a regional umbrella-brand to a network contract between 13 enterprises. Findings The findings suggest that the relationships of trust and shared values among stakeholders are essential to foster cooperation, but also that contract-based governance complements a relation-based governance, enhancing the performance of the alliance. Research limitations/implications The main limitation is related to the case study methodology, as results are strongly dependent on the specific characteristics of the stakeholders and the geographical area analysed. Social implications The role of stakeholders in building a place brand is increasingly important. When analysing cooperative behaviour drivers, more attention should be paid to such intangible assets as social, human, relational and organisational capital. Originality/value This longitudinal case study emphasises that for success in place-branding activities, contract-based cooperation can be particularly useful at the beginning of a network alliance, while relation-based cooperation ensures the strength and continuity of the partnership but it takes time to develop. Responsible leaders, working as relationship facilitators/enablers, are important to keep network members engaged, by creating trust and favouring mutual beneficial relationships between stakeholders.

Sign in / Sign up

Export Citation Format

Share Document