scholarly journals Apakah Kecukupan Pengungkapan telah Dipertimbangkan oleh Badan Pemeriksa Keuangan dalam Perumusan Opini?

2018 ◽  
Vol 1 (1) ◽  
pp. 17
Author(s):  
Muhammad Iqbal ◽  
Gudono Gudono ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Pattern Matching ◽  
Testing Procedure ◽  
The Other ◽  
Financial Statement ◽  
Mandatory Disclosure ◽  
Political Pressure ◽  
Matching Technique ◽  
High Level ◽  
Main Factor

The objective of this study is to assess the disclosure level of Local Government Financial Statement (LGFS) of 2013 and 2014 that achieved unqualified opinion. This study also aims to identify the factors that caused ignorance of disclosure adequacy criteria by SAI auditor in formulating their opinion. A mandatory disclosure scoring technique was applied based on the criteria of the newest Government Compliance Index (GCI) to assess the LGFS disclosure level. This study also implemented pattern matching technique and plausible rival explanation strategy to identify the main factor that caused the case study problem. The result of scoring proves that the average of LGFS mandatory disclosure level are still low, i.e. 53.79% and 56.14% for 2013 and 2014. The pattern matching analysis reveals that SAI auditors have ignored LGFS disclosure inadequacy and decided not to modify their opinion. Meanwhile, the result of examining plausible rival explanation shows the other factors which contributed to cause problem studied, consist of insufficient implementation of disclosure testing procedure, the tolerance of high level auditors on the finding of LGFS disclosure inadequacy, and the existence of external political pressure. 

scholarly journals Planning a holistic summative eHealth evaluation in an interdisciplinary and multi-national setting: a case study and propositions for guideline development

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Monika Jurkeviciute ◽  
Amia Enam ◽  
Johanna Torres-Bonilla ◽  
Henrik Eriksson
Keyword(s):  
Pattern Matching ◽  
Quality Evaluation ◽  
Empirical Process ◽  
Guideline Development ◽  
Evaluation Process ◽  
Feasibility Analysis ◽  
National Team ◽  
Matching Technique ◽  
Interdisciplinary Setting

Abstract Background Summative eHealth evaluations frequently lack quality, which affects the generalizability of the evidence, and its use in practice and further research. To guarantee quality, a number of activities are recommended in the guidelines for evaluation planning. This study aimed to examine a case of an eHealth evaluation planning in a multi-national and interdisciplinary setting and to provide recommendations for eHealth evaluation planning guidelines. Methods An empirical eHealth evaluation process was developed through a case study. The empirical process was compared with selected guidelines for eHealth evaluation planning using a pattern-matching technique. Results Planning in the interdisciplinary and multi-national team demanded extensive negotiation and alignment to support the future use of the evidence created. The evaluation planning guidelines did not provide specific strategies for different set-ups of the evaluation teams. Further, they did not address important aspects of quality evaluation, such as feasibility analysis of the outcome measures and data collection, monitoring of data quality, and consideration of the methods and measures employed in similar evaluations. Conclusions Activities to prevent quality problems need to be incorporated in the guidelines for evaluation planning. Additionally, evaluators could benefit from guidance in evaluation planning related to the different set-ups of the evaluation teams.

scholarly journals Penerapan Prinsip Akad Mudharabah Pada Investasi Syariah Hewan Ternak PT Ijadgrup Rahmat Semesta

2020 ◽  
Vol 6 (2) ◽  
pp. 254
Author(s):  
Mohammad Razan Mahrani ◽  
Muhammad Nafik Hadi Ryandono
Keyword(s):  
Data Collection ◽  
Qualitative Analysis ◽  
Pattern Matching ◽  
Qualitative Approach ◽  
Study Strategy ◽  
Analytical Technique ◽  
Analysis Technique ◽  
Matching Technique ◽  
Descriptive Qualitative

This study aims to determine the application of sharia principles contained in the investment of livestock conducted by PT Ijadgrup Rahmat Semesta in his company called Ijadfarm. The approach used is qualitative approach with case study strategy. Data collection is done by interviewing with related parties. Analytical technique that is done is source triangulation technique, pattern matching technique and descriptive qualitative analysis technique. The results of this study are the sharia principles applied by Ijadfarm in the investment of livestock in accordance with sharia principles established by DSN MUI.Keywords: Principles of Sharia Investment, Mudharabah, Sharia Husbandry, Fatwa DSN MUI

scholarly journals High level radioactive waste and communities' risk perceptions: a case study of an on-going voluntary siting

2021 ◽  
Author(s):  
Rawana Haymour
Keyword(s):  
Lower Risk ◽  
Risk Perceptions ◽  
Nuclear Waste Management ◽  
Facility Siting ◽  
Nuclear Facility ◽  
Perceptions Of Risk ◽  
Potential Benefits ◽  
High Level ◽  
Main Factor

This study examined an on-going case study of communities that have been involved in the Nuclear Waste Management Organization‟s nuclear facility siting process. Interviews were conducted to examine whether communities no longer participating had higher perceptions of risk relative to communities that are still participating. In addition, this study examined the influence of other factors on communities to stay in the process or stop participating. Moreover, this study evaluated whether the siting process is consistent with the siting principles of a cooperative model. Results showed that eliminated communities had slightly higher risk perceptions compared to communities that are still participating. On the other hand, opted out communities had lower risk perceptions. It also showed that perceived potential benefits are the main factor controlling the communities‟ decisions at this stage. In addition, the siting process is not perfectly consistent with, but similar to a collaborative planning model at this stage.

scholarly journals HUKUM BERMAIN GAME ONLINE PLAYER UNKNOWN’S BATTLEGROUNDS (PUBG) MENURUT FATWA MPU ACEH NOMOR 3 TAHUN 2019

2020 ◽  
Vol 18 (1) ◽  
pp. 17-32
Author(s):  
Khairuddin; Khairuddin;
Keyword(s):  
Data Collection ◽  
Aggressive Behavior ◽  
Online Game ◽  
Surrounding Environment ◽  
The Law ◽  
High Level ◽  
The Impact ◽  
Collection Methods ◽  
Main Factor

This study is entitled The Law of Playing Unknown's Battle Grounds (PUBG) Game According to MPU Fatwa Aceh No. 3 of 2019 (Case Study in Gunung Meriah District, Aceh Singkil Regency). This study describes how the factors and the impact of PUBG online game play and what is the view of the MPU Aceh on the law of playing PUBG games ?. To obtain answers to these problems, the authors used three data collection methods; Observation, interview and documentation. The sample in this study was PUBG online gamers in Gunung Meriah Sub-district, Aceh Singkil District. The results of this study indicate that 25% of the community of Gunung Meriah Liking and categories are addicted to the PUBG game. The main factor of playing PUBG games. Playing hobbies online, including PUBG, can reduce boredom and stress. Games that continue to be carried out have unfavorable effects such as tend to be more lazy, addictions that are not fair, less response to the surrounding environment. In Islam, banning PUBG games is in line with the MPU Aceh fatwa no. 3 of 2019, the reason for it is forbidden to use this one game, because it contains elements of violence and brutality and the impact of changing the behavior of users becomes negative; because it has the potential to cause aggressive behavior and addiction at a high level; and contains elements of insult to Islamic symbols. because it contains elements of violence and brutality as well as negative changes in the behavior of users; because it has the potential to cause aggressive behavior and addiction at a high level; and contains elements of insult to Islamic symbols. because it contains elements of violence and brutality as well as negative changes in the behavior of users; because it has the potential to cause aggressive behavior and addiction at a high level; and contains elements of insult to Islamic symbols.

scholarly journals Efektivitas Pengawasan Penerapan Prinsip Syariah Oleh Dewan Pengawas Syariah (DPS) (Studi Kasus Pada PT. BPRS Amanah Sejahtera)

2017 ◽  
Vol 3 (9) ◽  
pp. 758
Author(s):  
Devika Refgiani ◽  
Suherman Rosyidi
Keyword(s):  
Pattern Matching ◽  
Research Method ◽  
Qualitative Approach ◽  
Matching Technique

This research using qualitative approach while research method used was a case study with using pattern matching technique for analyzing. The analysis is done by looking at the suitability of supervision of the implementation of sharia principle by DPS on BPRS Amanah Sejahtera with SEBI No 15/22/DPbS. The results can be concluded that monitoring of product and new activity by DPS on BPRS Amanah Sejahtera had been in accordance with SEBI N0 15/22/DPbS. The supervision toward activity for raising funds, financing and other services activities by DPS on BPRS Amanah Sejahtera does not satisfy one of the nine points contained in the SEBI No 15/22/DPbS. In general, the supervision by DPS on BPRS Amanah Sejahtera has been effective because DPS not only doing the good supervision but also make improvements and development, DPS monitoring with his best, and DPS give priority to the BPRS Amanah Sejahtera.

scholarly journals Proses Kegiatan Penghimpunan Dan Distribusi Wakaf Tunai Di Baitul Maal Hidayatullah Surabaya

2017 ◽  
Vol 3 (6) ◽  
pp. 490
Author(s):  
Muhammad Afdhal ◽  
Siti Inayatul Faizah
Keyword(s):  
Data Collection ◽  
Social Services ◽  
Pattern Matching ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Case Study Methodology ◽  
Matching Technique ◽  
Study Methodology

This research adopts a qualitative approach with case study methodology. Data collection is done through carrying out interview with informants such as branch manager, financial manager, marketing staffs and several donators of Baitul Maal Hidayatullah. Secondary data comes under the form of documents pertaining to the practice performed by Baitul Maal Hidayatullah. The pattern matching technique is then used to compare patterns based on empirics with the predicted patterns. Cash waqf funds are collected through direct and indirect means. The collection of cash waqf funds by Baitul Maal Hidayatullah are in accordance with the procedures set out by Badan Wakaf Indonesia which are, analysis of needs, waqif profile identification, the product of waqf, and the transactional cost. The distribution of cash waqf funds by Baitul Maal Hidayatullah are in accordance with what has been ordained by the Direktorat Pemberdayaan Wakaf, which includes, waqf distribution for education and social services.

Second language English listeners’ relative processing of coherence-based and frequency-based formulas: A corpus-based study

2019 ◽  
Vol 0 (0) ◽  
Author(s):  
Michael Yeldham
Keyword(s):  
Second Language ◽  
Corpus Linguistics ◽  
The Other ◽  
Developmental Trend ◽  
Formulaic Language ◽  
Academic Context ◽  
Second Language Speakers ◽  
High Level ◽  
The Impact ◽  
Main Factor

AbstractThis study investigated L2 English listeners’ processing of formulas, in terms of the impact of two different factors inherent in these formulas. One was the formulas’ level of coherence and the other was the formulas’ level of frequency. High-coherence formulas are considered to have specialized meanings, while high-frequency formulas are considered to be less specialized in meaning, commonly being composed of relatively simple words that often co-occur in speech. In previous research, in an academic context, Ellis, Simpson-Vlach and Maynard (2008. Formulaic language in native and second-language speakers: Psycholinguistics, corpus linguistics, and TESOL. TESOL Quarterly 41. 375–396. doi:10.1002/j.1545-7249.2008.tb00137.x) had found that a high level of coherence was the main factor facilitating L1 users’ receptive processing of formulas, while a high level of frequency was the main factor facilitating advanced L2 users’ receptive processing of formulas. Ellis, Simpson-Vlach and Maynard (2008. Formulaic language in native and second-language speakers: Psycholinguistics, corpus linguistics, and TESOL. TESOL Quarterly 41. 375–396. doi:10.1002/j.1545-7249.2008.tb00137.x), from a usage-based perspective, attributed these differences mainly to the greater length of time the L1 users had spent in learning formulas. Consequently, the current study investigated whether these processing differences between the two user groups in an academic context (seen as a possible developmental trend) would be apparent between proficient and less-proficient L2 listeners in a relatively less-challenging, general English environment. The study was considered important for possibly signaling the types of aural receptive formulas to foreground by L2 general English instructors and materials designers. The research examined two groups of L2 learners, one advanced and the other intermediate level, while they listened to four texts. A paused transcription technique elicited the listeners’ identification of targeted segments from the texts, many of which were classified through corpus analysis as containing more/less-coherent formulas or more/less-frequent formulas. Examination of how these formula types were processed by both proficiency groups, however, did not find major differences between the groups in their processing of the different formula types, and thus little evidence of a possible formula developmental trend.

KAJIAN PENDAPATAN NON HALAL DAN DAMPAK PENGGUNAANNYA TERHADAP REPUTASI DAN KEPERCAYAAN NASABAH PERBANKAN SYARIAH

2018 ◽  
Vol 9 (1) ◽  
pp. 75-101
Author(s):  
Saiful Muchlis ◽  
Husain Soleh Utomo
Keyword(s):  
Qualitative Method ◽  
The Other ◽  
Financial Statement ◽  
Case Study Approach ◽  
Study Approach ◽  
Interpretive Paradigm ◽  
The Social ◽  
Customer Trust ◽  
The Impact

This study aims to determine the form of non-halal income and the impact on reputation and customer trust that is found in sharia banking, especially in PT Bank Muamalat Indonesia Makassar branch. This study used qualitative method based on interpretive paradigm with case study approach, to explain the phenomena that occur in the social scope or the scope of the company. Interview and financial statement analysis is used to gather data. The results of this study indicate that the non-halal income in PT Bank Muamalat Indonesia, Makassar Branch is from interest revenue of deposit in the other banks, and it’s derived to the declining of customer trust, then it can affect to the Bank’s reputation.

scholarly journals Penguatan Modal Usaha Mikro, Kecil Dan Menengah Melalui Pembiayaan Di BMT Mandiri Sejahtera Gresik

2017 ◽  
Vol 3 (4) ◽  
pp. 325
Author(s):  
Heppy Prasetyo Pradhana ◽  
Muhammad Nafik H.R
Keyword(s):  
Capital Structure ◽  
Pattern Matching ◽  
Study Data ◽  
Qualitative Approach ◽  
Matching Technique ◽  
Qualitative Descriptive ◽  
Medium Businesses ◽  
Case Study Data

The purpose of this research is to analyze the role of funding by BMT in strengthening the capital of micro, small and medium businesses in BMT Mandiri Sejahtera Gresik. The measure of capital strengthening is viewed by the increase of income, profits, assets and capital structure.This research employed the qualitative approach of using case study. Data collection is done through interviews and observation of the object of the research. The techniques of analysis employed in this research are the source triangulation technique, the pattern matching technique and qualitative descriptive technique which narrates the results of the interviews and observations.The result of this research shows that BMT Mandiri Sejahtera has positively strengthened the capital of micro, small and medium businesses, such is shown by the increase of income, profit, assets and capital structure after receiving funding from BMT Mandiri Sejahtera.

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