scholarly journals The Application of Waqf and Endowment Fund Based on the Principles in the Sharia Maqashid Pillar Society

2021 ◽  
Vol 1 (2) ◽  
pp. 107-119
Author(s):  
Akhmad Kusuma Wardhana

Islam regulates economic life for the benefit of all. Waqf can be a solution in creating mutual benefit in society. This study aims to analyze the comparison between the practice of waqf for both Muslims and non-Muslims. This study uses qualitative methods. Samples in this study are the Islamic Hospital of endowments and the Gates Foundation. Data were analyzed using descriptive-analytical methods. The results show that the Gates Foundation and UNISMA use funds from their business management to distribute to the public. If UNISMA distributes waqf funds for business development and to achieve goodness, the gates foundation is entirely donated to the public. The difference in the company's financial scale is this division.

2018 ◽  
Vol 9 (1) ◽  
pp. 107-112
Author(s):  
Iqbal Pulungta Bancin ◽  
Hilma Tamiami Fachrudin

Urban area will not be separated from the diversity that is owned by the region. A wide variety of diverse elements or objects (buildings, monuments, squares, signs, or the historic old town area, etc.) will give the characteristic features or the identity of a city. The presence of identity on a city course will provide an overview of the place of the region and made the difference with other places. This research was conducted in the road corridor Pemuda, district of Medan Maimun with qualitative methods of observation to the study site for the study using elements of diversity with the aim to discover the diversity of research sites and how with regard to the identity of the city. From the observation there is diversity in terms of different land uses (the function of the building), building typology, activities and others thus creating an identity that can be recognized by the public.


2018 ◽  
Vol 2 (3) ◽  
pp. 111
Author(s):  
Aswindar Adhi Gumilang ◽  
Tri Pitara Mahanggoro ◽  
Qurrotul Aini

The public demand for health service professionalism and transparent financial management made some Puskesmas in Semarang regency changed the status of public health center to BLUD. The implementation of Puskesmas BLUD and non-BLUD requires resources that it can work well in order to meet the expectations of the community. The aim of this study is to know the difference of work motivation and job satisfaction of employees in Puskesmas BLUD and non-BLUD. Method of this research is a comparative descriptive with a quantitative approach. The object of this research are work motivation and job satisfaction of employees in Puskesmas BLUD and non-BLUD Semarang regency. This Research showed that Sig value. (P-value) work motivation variable was 0.019 smaller than α value (0.05). It showed that there was a difference of work motivation of employees in Puskemas BLUD and non-BLUD. Sig value (P-value) variable of job satisfaction was 0.020 smaller than α value (0.05). It showed that there was a difference of job satisfaction of BLUD and non-BLUD. The average of non-BLUD employees motivation were 76.59 smaller than the average of BLUD employees were 78.25. The average of job satisfaction of BLUD employees were 129.20 bigger than the average of non-BLUD employee were 124.26. Job satisfaction of employees in Puskesmas BLUD was higher than non-BLUD employees.


2019 ◽  
pp. 109-123
Author(s):  
I. E. Limonov ◽  
M. V. Nesena

The purpose of this study is to evaluate the impact of public investment programs on the socio-economic development of territories. As a case, the federal target programs for the development of regions and investment programs of the financial development institution — Vnesheconombank, designed to solve the problems of regional development are considered. The impact of the public interventions were evaluated by the “difference in differences” method using Bayesian modeling. The results of the evaluation suggest the positive impact of federal target programs on the total factor productivity of regions and on innovation; and that regional investment programs of Vnesheconombank are improving the export activity. All of the investments considered are likely to have contributed to the reduction of unemployment, but their implementation has been accompanied by an increase in social inequality.


Author(s):  
Azhari Amri

Film Unyil puppet comes not just part of the entertainment world that can be enjoyed by people from the side of the story, music, and dialogue. However, there is more value in it which is a manifestation of the creator that can be absorbed into the charge for the benefit of educating the children of Indonesia to the public at large. The Unyil puppet created by the father of Drs. Suyadi is one of the works that are now widely known by the whole people of Indonesia. The process of creating a puppet Unyil done with simple materials and formation of character especially adapted to the realities of the existing rural region. Through this process, this research leads to the design process is fundamentally educational puppet inspired by the creation of Si Unyil puppet. The difference is the inspiring character created in this study is on the characters that exist in urban life, especially the city of Jakarta. Thus the results of this study are the pattern of how to shape the design of products through the creation of the puppet with the approach of urban culture.


2019 ◽  
Author(s):  
Adib Rifqi Setiawan

This work examines what it has been and continues to be like for Clara Ng to be a home mother and an author in the publishing industry. Our exploration uses qualitative methods of narrative approaches in the form of biographical studies. Participants as data sources were selected using a purposive sampling technique which was collected based on retrospective interviewing techniques and then checked for validity and reliability using external audit. It gained that Clara Ng is a remarkable female whose synthesizes the difference between home mother and author’s career in the publishing industry. She did not seek fame nor did she seek self aggrandizement, her whole life was one of service to humanity, an indefatigable work ethic, and humility. Clara Ng’s journey offers insights offers examples of many ways in which home mothers can, and should, work to improve the career opportunities available to those who follow in their footsteps.


Author(s):  
Endang Wulandari ◽  
Rahmawati Rahmawati

                                                             AbstrakKomunitas memasak Chef Depok adalah kelompok  wanita yang ingin meningkatkan kemampuan dan wawasan dalam bidang kuliner, dan ingin mendapatkan penghasilan tambahan dengan membuat berbagai masakan terutama roti manis. Kelompok ini masih memiliki masalah. Mitra belum bisa menentukan harga pokok produk dengan benar, belum mempunyai pembukuan, dan kondisi produk yang tidak konsisten. Pengembangan usaha rumahan pembuat roti manis anggota komunitas memasak Chef Depok telah dilakukan. Tujuan kegiatan ini adalah: 1) Perbaikan dan pendampingan manajemen usaha; dan 2) Standarisasi proses pembuatan roti manis sehingga produk yang dihasilkan konsisten dan sesuai dengan yang diinginkan. Tim abdimas bertindak sebagai fasilitator dan telah melakukan pendampingan untuk menentukan harga pokok produk dan pembukuan sederhana.   Selain itu mitra telah mengetahui cara produksi pangan yang baik, standarisasi resep, dan penerapan higiene dan sanitasi yang baik sehingga dihasilkan produk roti manis yang konsisten. Pengetahuan dan kemampuan mitra terhadap materi yang diberikan meningkat rata-rata sebesar 57.75%.  Kata kunci—Komunitas Chef Depok, roti manis, harga pokok produk, pembukuan sederhana, cara produksi yang baik, higienis  Abstract        The Depok Chef cooking community is a group of women who want to improve ability and insight in the culinary field, and want to earn income additions by making various dishes, especially sweet bread. This group is still have a problem. Partners have not been able to determine the cost of goods properly, not yet have accounting, and inconsistent product conditions. Business development home made sweet bread maker member of the Chef Depok cooking community. Aim these activities are: 1) Improvement and mentoring of business management; and 2) Standardization the process of making sweet bread so that the resulting product is consistent and in accordance with which are desired. The abdimas team acts as a facilitator and has provided assistance to determine the cost of goods and simple bookkeeping. In addition partners have know how to produce good food, standardize recipes, and apply hygiene and good sanitation to produce consistent sweet bread products. Knowledge and the partner's ability to deliver the material increased by an average of 57.75%. Keywords— Chef Depok Cooking’s Community ; Sweet Bread ; Cost of Good Properly ; Simple Bookkeeping ; Produce Good food  ; Hygienis  


2018 ◽  
Vol 934 (4) ◽  
pp. 2-7
Author(s):  
P.A. Medvedev ◽  
M.V. Novgorodskaya

This work contains continued research carried out on improving mathematical models of the Gauss-Krueger projection in accordance with the parameters of any ellipsoid with the removal of points from the axial meridian to l ≤ 6° . In terms of formulae earlier derived by the authors with improved convergence for the calculation of planar rectangular coordinates by geodesic coordinates, the algorithms for determining the convergence of meridians on the plane and the scale of the image are obtained. The improvement of the formulae represented in the form of series in powers of the difference in longitudes was accomplished by separating spherical terms in series and then replacing their approximate sums by exact expressions using the formulae of spherical trigonometry. As in previous works published in this journal [7, 8], determining the sums of the spherical terms was carried out according to the laws of the transverse-cylindrical projection of the sphere on the plane. Theoretical studies are given and formulae are proposed for estimating the observational errors in the results of the derived algorithms. The maximum of observational errors of convergence of meridians and scale, proceeding from the specified accuracy of the determined quantities was established through analytical methods.


2001 ◽  
Vol 15 (4) ◽  
pp. 345-358 ◽  
Author(s):  
John E. McEnroe ◽  
Stanley C. Martens

The auditing “expectation gap” refers to the difference between (1) what the public and other financial statement users perceive auditors' responsibilities to be and (2) what auditors believe their responsibilities entail. The notion of this divergence receives much attention in the accounting literature (i.e., Commission on Auditors' Responsibilities 1978; Guy and Sullivan 1988; AICPA 1993; U.S. Government Accounting Office 1996). Although prior empirical studies encompass certain expectations associated with a range of audit services, these papers often involve the opinions of bankers as the primary user group employed in the research (Nair and Rittenberg 1987; Lowe and Pany 1995). In contrast, this study extends the prior research by directly comparing audit partners' and investors' perceptions of auditors' responsibilities involving various dimensions of the attest function. We conducted the study to determine if an expectation gap currently exists and we find that it does; investors have higher expectations for various facets and/or assurances of the audit than do auditors. Our findings serve as evidence that the accounting profession should engage in appropriate measures to reduce this expectation gap.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Patrizia Garengo ◽  
Alberto Sardi

PurposeSince the 1980s, performance measurement and management (PMM) has been described as an essential element of new public management (NPM) reforms. The purpose of this paper is to provide an overview of the current state of the art and future research opportunities for PMM in public sector management.Design/methodology/approachThe paper carried out a bibliometric literature review using two main techniques named (1) performance analysis and (2) science mapping techniques. It investigated the academic research area describing the main publications' trend, the conceptual structure and its evolution from 1996 to 2019.FindingsThe results highlighted the growing relevance of PMM research in public organisations and confirmed a great interest of the business, management and accounting literature on PMM in public sector management. Furthermore, the results also described a conceptual structure of the public PMM literature analysed and its evolution being too generic to answer public organisations' needs. The results identified five main research gaps and research opportunities.Originality/valueAlthough the adoption of rigorous bibliometric techniques was recognised as being useful for assessing the academic research study, the paper describes the business, management and accounting literature contributing to new theoretical and practical future opportunities.


2021 ◽  
Vol 29 (1) ◽  
pp. 36-61
Author(s):  
Michael Poznic ◽  
Rafaela Hillerbrand

Climatologists have recently introduced a distinction between projections as scenario-based model results on the one hand and predictions on the other hand. The interpretation and usage of both terms is, however, not univocal. It is stated that the ambiguities of the interpretations may cause problems in the communication of climate science within the scientific community and to the public realm. This paper suggests an account of scenarios as props in games of make-belive. With this account, we explain the difference between projections that should be make-believed and other model results that should be believed.


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