scholarly journals Capital Gain dalam Perspektif Ekonomi Syariah

2020 ◽  
Vol 2 (2) ◽  
pp. 23-40
Author(s):  
Indah Kurniawati
Keyword(s):  
Qualitative Study ◽  
Capital Gain ◽  
Selling Price ◽  
Investment Funds

The purpose of this study is to determine capital gain in the Islamic economy. This research is a qualitative study. In Islamic economics, investment is a muamalah activity that is highly recommended, because investment funds are needed to be productive and also bring benefits to others. The Qur'an strictly forbids hoarding (ikhtinaz) ownership activities. An investor's profit in the stock game is obtained through capital gain by selling shares when the selling price is higher than the price previously bought.The results show that capital gain in Islamic economics are permissible as long as they are not sourced from al Gharar. If sourced al Gharar is forbidden because it contains maysir.Capital gain are also forbidden if a percentage of profits has been determined for each period

scholarly journals APLIKASI ACTIVITY-BASED COSTING PADA UMKM

2021 ◽  
Vol 15 (1) ◽  
pp. 47-62
Author(s):  
Himawan Pradipta
Keyword(s):  
Qualitative Study ◽  
Selling Price ◽  
Activity Based Costing ◽  
Interview Methods ◽  
Traditional Costing ◽  
The Right ◽  
Abc Methods ◽  
Descriptive Qualitative

The fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product. even though that calculation was crucial in determining the selling price of the product. Therefore, it was important to apply a better method to make the right decision. The purpose of this study was to analyze the comparison of the calculation of the price of production using traditional costing (TC) and Activity-Based Costing (ABC) methods, as well as analyzed the advantage in gaining the application of this method. This research was a descriptive qualitative study with interview methods and documentation. The analysis showed that in the calculation of the underlying price between TC production and ABC, there was an undercosted of 4.04%, while for the profit difference there was 1.2%.

Analysing granulated brown sugar – panela – market in Western Honduras

2016 ◽  
Vol 118 (2) ◽  
pp. 495-512 ◽  
Author(s):  
Macario Rodríguez-Entrena ◽  
Melania Salazar-Ordóñez ◽  
Rosa Cordón-Pedregosa ◽  
Jose L. Cardenas
Keyword(s):  
Qualitative Study ◽  
Rural Areas ◽  
Smallholder Farmers ◽  
Consumer Preference ◽  
Selling Price ◽  
Demand Side ◽  
Brown Sugar ◽  
Content Type ◽  
Sugar Market ◽  
White Sugar

Purpose – Starting from a territorial development project in Western Honduras (Copán and Ocotepeque), farmers aimed to increase and add value to agricultural production by producing and commercializing granulated brown sugar (panela). The Western Honduras sugar market was studied, from the supply and demand side, in order to particularly understand consumer preference which is considered a key to increase smallholder farmers’ income in rural areas. Design/methodology/approach – The research included a qualitative study by means of six visits for observation and data compilation to stores, four face-to-face open semi-structured interviews with store owners and a focus group with local producers to acquire a global picture of the main regional sugar market characteristics from the supply side. Moreover a quantitative analysis applying a Choice Experiment to study consumer preferences was performed acquiring higher knowledge from the demand side. Findings – First, it was found that Honduras sugar market could be experiencing monopolistic practices and white sugar to 9 lempiras per pound was the most popular product according to the qualitative study. Second, for consumers who knew dulce de panela, granulated brown sugar was preferred over refined white sugar. Consumers who had a high level of education, came from rural areas, considered brown sugar to be healthier and read nutritional information were more prone to consume granulated brown sugar. On the other hand, the estimated selling price was around 16 lempiras/pound, but consumers were willing to pay at the most 11.59 lempiras/pound. Nevertheless, market share simulation showed a market niche to comercialize granulated brown sugar – panela. Originality/value – This research is of academics, farmers and policy makers value. There are no studies analyzing consumer behavior regarding granulated brown sugar in Honduras. The results provide information about the previous steps which need to be given for smallholders in order to commercialize this novelty product; and it stressed the necessity of highlighting health claims on panela which would involve political actions.

scholarly journals BERBISNIS RESTO PATHYARASA KHAS PEKALONGAN

2021 ◽  
Vol 13 (1) ◽  
pp. 69-80
Author(s):  
Jonathan Oktavianus Prasetya ◽  
Herlin Hidayat
Keyword(s):  
Swot Analysis ◽  
Direct Marketing ◽  
Pricing Strategy ◽  
First Year ◽  
Selling Price ◽  
Investment Funds ◽  
Central Java ◽  
Business Model Canvas ◽  
Marketing Mix Strategy ◽  
Promotional Strategies

Pathyarasa is a restaurant that serves food and drinks typical of Pekalongan City, Central Java, Indonesia. The theme for the atmosphere of the place chosen is the nuances of Central Java. In business planning, Pathyarasa conducts a SWOT analysis by utilizing strengths and opportunities and minimizing threats and weaknesses. Pathyarasa chose to use the Business Model Canvas to analyze his company. Pathyarasa's marketing mix strategy, the product strategy offered by Pathyarasa is special food and drinks from Pekalongan. Pricing strategy by setting a selling price based on market penetration pricing strategy. The location strategy chosen to run a Pathyarasa business is located on the street. Tebet Utara, Jakarta Selatan. Promotional strategies are carried out by direct marketing, brochures, and social media.Total need for initial investment funds and working capital is IDR 137 millions. With a profit of IDR 7,34 millions in the first year and increased to IDR 804,12 millions in the fifth year. Based on the payback period, Pathyarasa is expected to return capital within 1 year and 8 months, indicating that Pathyarasa is feasible to run. So, the Pathyarasa can be considered to be run and there is a possibility that this business will provide benefits.

Qualitative study on “hydropic degeneration” of The hepatocytes in viral hepatitis

1990 ◽  
Vol 48 (3) ◽  
pp. 568-569
Author(s):  
Le Meizhao ◽  
Ye Ming ◽  
Song Xiaoming ◽  
Xu Jiazhang
Keyword(s):  
Qualitative Study ◽  
Viral Hepatitis ◽  
Chronic Active Hepatitis ◽  
Microscopic Observation ◽  
Hydropic Degeneration ◽  
Light Microscopic Observation ◽  
Biopsy Specimens ◽  
Endoplasm Reticulum ◽  
Mixed Fluid ◽  
Peripheral Cytoplasm

“Hydropic degeneration” of the hepatocytes are often found in biopsy of the liver of some kinds of viral hepatitis. Light microscopic observation, compareted with the normal hepatocytes, they are enlarged, sometimes to a marked degree when the term “balloning” degeneration is used. Their cytoplasm rarefied, and show some clearness in the peripheral cytoplasm, so, it causes a hydropic appearance, the cytoplasm around the nuclei is granulated. Up to the present, many studies belive that main ultrastructural chenges of hydropic degeneration of the hepatocytes are results of the RER cristae dilatation with degranulation and disappearance of glycogen granules.The specimens of this study are fixed with the mixed fluid of the osmium acidpotassium of ferricyanide, Epon-812 embed. We have observed 21 cases of biopsy specimens with chronic severe hepatitis and severe chronic active hepatitis, and found that the clear fields in the cytoplasm actually are a accumulating place of massive glycogen. The granules around the nuclei are converging mitochondria, endoplasm reticulum and other organelles.

American Speech-Language Pathologists' Training and Legislative Knowledge When Working With Immigrant and Refugee Populations: A Qualitative Study

2019 ◽  
Vol 4 (5) ◽  
pp. 1148-1161
Author(s):  
Camilo Maldonado ◽  
Alejandro Ashe ◽  
Kerri Bubar ◽  
Jessica Chapman
Keyword(s):  
Qualitative Study ◽  
Service Provision ◽  
Limited English Proficiency ◽  
Linguistic Diversity ◽  
Speech Language Pathologists ◽  
Federal Mandates ◽  
Refugee Families ◽  
Provision Of Services ◽  
English Speaking ◽  
Immigrant And Refugee

Background American educational legislation suggests culturally competent speech and language services should be provided in a child's native language, but the number of multilingual speech-language pathologists (SLPs) is negligible. Consequently, many monolingual English-speaking practitioners are being tasked with providing services to these populations. This requires that SLPs are educated about cultural and linguistic diversity as well as the legislation that concerns service provision to non-English or limited English proficiency speakers. Purpose This qualitative study explored the experiences of monolingual, American, English-speaking SLPs and clinical fellows who have worked with immigrant and refugee families within a preschool context. It investigated what training SLPs received to serve this population and what knowledge these SLPs possessed with regard to federal legislation governing the provision of services to culturally and linguistically diverse (CLD) communities. Method Ten American clinicians with experience treating CLD children of refugee and immigrant families in the context of preschool service provision participated in the study. Semistructured interviews were utilized to better understand the type of training clinicians received prior to and during their service delivery for CLD populations. Additionally, questions were asked to explore the degree to which practitioners understood federal mandates for ethical and effective service provision. The data collected from these interviews were coded and analyzed using the principles of grounded theory. Findings The results of this study revealed that there was a general sense of unpreparedness when working with CLD clients. This lack of training also attributed to a deficiency of knowledge surrounding legislation governing service provision to CLD populations.

Student Anticipations and Reactions to Hybrid Format Education

2008 ◽  
Vol 11 (2) ◽  
pp. 76-82 ◽  
Author(s):  
Sarah M. Ginsberg
Keyword(s):  
Qualitative Study ◽  
Learning Styles ◽  
Student Perceptions ◽  
Course Design ◽  
Learning Experience ◽  
Learning Experiences ◽  
Traditional Classroom ◽  
Traditional Learning ◽  
Online Platform ◽  
Hybrid Format

Abstract This qualitative study examined student perceptions regarding a hybrid classroom format in which part of their learning took place in a traditional classroom and part of their learning occurred in an online platform. Pre-course and post-course anonymous essays suggest that students may be open to learning in this context; however, they have specific concerns as well. Students raised issues regarding faculty communication patterns, learning styles, and the value of clear connections between online and traditional learning experiences. Student concerns and feedback need to be addressed through the course design and by the instructor in order for them to have a positive learning experience in a hybrid format course.

Bilingual and Monolingual Students' Perceptions of the CSD Major: A Qualitative Study

2015 ◽  
Vol 18 (1) ◽  
pp. 16-31 ◽  
Author(s):  
Flora Keshishian ◽  
Rebecca Wiseheart
Keyword(s):  
Qualitative Study ◽  
Undergraduate Students ◽  
Critical Role ◽  
School Setting ◽  
The United States ◽  
Bilingual Students ◽  
Speech Language Pathology ◽  
Diverse Environment ◽  
Language Pathology ◽  
Areas Of Interest

There is a growing demand for bilingual services in speech-language pathology and audiology. To meet this growing demand, and given their critical role in the recruitment of more bilingual professionals, higher education institutions need to know more about bilingual students' impression of Communication Sciences and Disorders (CSD) as a major. The purpose of this qualitative study was to investigate bilingual and monolingual undergraduate students' perceptions of the CSD major. One hundred and twenty-two students from a large university located in a highly multicultural metropolitan area responded to four open-ended questions aimed at discovering students' major areas of interest (and disinterest) as well as their motivations for pursuing a degree in CSD. Consistent with similar reports conducted outside the United States, students from this culturally diverse environment indicated choosing the major for altruistic reasons. A large percentage of participants were motivated by a desire to work with children, but not in a school setting. Although 42% of the participants were bilingual, few indicated an interest in taking an additional course in bilingual studies. Implications of these findings as well as practical suggestions for the recruitment of bilingual students are discussed.

Knowledge and perception regarding radiotherapy and radiation in patients receiving radiotherapy: a qualitative study

1998 ◽  
Vol 7 (2) ◽  
pp. 103-112 ◽  
Author(s):  
Hammick ◽  
Tutt ◽  
Tait
Keyword(s):  
Qualitative Study
Sign in / Sign up

Export Citation Format

Share Document