scholarly journals Akuntabilitas Laporan Keuangan Lembaga Amil Zakat di Kota Semarang

2015 ◽  
Vol 31 (2) ◽  
pp. 485
Author(s):  
Nikmatuniayah Nikmatuniayah ◽  
Marliyati Marliyati
Keyword(s):  
Qualitative Analysis ◽  
Case Studies ◽  
Research Method ◽  
Financial Statements ◽  
Internal Controls ◽  
The State ◽  
Multiple Models ◽  
Financial Report

This study aimed to evaluate the system of zakah management andaccountability Financial Statements amil zakat institutions. The research method usesdescriptive qualitative analysis with multiple models LAZ case study that has the widestdistribution of zakat in Semarang. Case studies include: BAZNAS Semarang, LAZISBaiturrahman, PKPU, DPU Daarut Tauhiid, Rumah Zakat, Dompet Dhuafa, and Baitul MaalHidayatullah (BMH). The results showed that the Financial Report is available entirelyin LAZ, except the Statement of Canges in Asset under Management. The accountingsystem entirely 100% available, except flowchart and journals. Internal controls havenot been fully complied with and the bulk LAZ yet presentation of financial statements inaccordance with SFAS 109. Financial Statements Accountability embodies responsibilityto the community, the state, and God (Allah Swt).

scholarly journals Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City)

2020 ◽  
Vol 5 (1) ◽  
pp. 45-51
Author(s):  
Ahmad Kudhori ◽  
Dian Kusumaningrum ◽  
Hedi Pandowo
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Legal Status ◽  
Multiple Case Study ◽  
Accounting Standards ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Report ◽  
Multiple Case

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.

Evaluation of BPS and its Impact

2015 ◽  
pp. 242-357
Keyword(s):  
Qualitative Analysis ◽  
Case Studies ◽  
Research Method ◽  
Case Study Research ◽  
Multiple Case Study ◽  
Case Analysis ◽  
Study Research ◽  
Multiple Case ◽  
Cross Case Analysis

The goal of this chapter is a qualitative analysis of the research models and the hypotheses developed in Chapter 4. Firstly, the case study research method, for both single and multiple case study research, is introduced. Then, the four case studies conducted are presented in detail, including the respective case background, the BPS initiative, as well as reflections on the respective BPS value creation. Finally, a cross-case analysis is presented in which the authors discuss the cases against the background of the research models developed in Chapter 4 and corroborate, respectively falsify the research hypotheses.

scholarly journals Analisis Budget Kas Dalam Meningkatkan Likuiditas dan Profitabilitas Perusahaan

2019 ◽  
Vol 26 (02) ◽  
pp. 122
Author(s):  
Lydia Resti Elaksmi ◽  
Darti Djuharni
Keyword(s):  
Research Method ◽  
Case Study Research ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Report ◽  
Financial Ratio Analysis ◽  
Income Statement

The purpose of the study  to find out how the cash budget implementation at metal company UD Lancar Jaya, Tulungagung in increasing liquidity and profitability. The research method used is case study research. The researcher conducts financial ratio analysis consisting of analysis of liquidity and profitability through financial statements, namely the income statement and balance sheet for 2015-2017 and prepares financial report projections in 2018. The analysis shows that the company faces the problem that is  using inefficient funds

The Case Study: A Useful Research Method for Information Management

1990 ◽  
Vol 5 (3) ◽  
pp. 123-133 ◽  
Author(s):  
N. Craig Smith
Keyword(s):  
Case Studies ◽  
Information Management ◽  
Research Methods ◽  
Research Method ◽  
Case Study Research ◽  
Vital Role ◽  
Research Approach ◽  
Research Orientation ◽  
Research Problems

This paper urges greater recognition of the case study as a research method for information management. It acknowledges concern about the representatives of case studies but by specifying the relationships between epistemology and research methods shows that this concern is misplaced. Representatives is irrelevant for many research purposes, particularly when the distinction is made between logical and statistical inference. The validity of explanations or theory derived from case studies depends on the logic of the analysis and acknowledgement of ceteris paribus conditions, not on how typical the cases may be. Typologies of case studies have been proposed and these are considered, together with recommendations for the conduct of systematic and rigorous case study research. It is stressed that research problems should be addressed using appropriate research methods. Research of the important problems within the management area frequently demands a qualitative research approach, though it would seem that such an approach is often ignored because of a positivist research orientation. An assessment of the strengths and weakness of the case study method, which highlights its potential in the vital role of theory-building, leads to the conclusions that this method has much to commend it to information management researchers (1).

scholarly journals Case Study as a Research Method for Analyzing MOOCs

2019 ◽  
Vol 20 (3) ◽  
Author(s):  
Ramón Montes-Rodríguez ◽  
Juan Bautista Martínez-Rodríguez ◽  
Almudena Ocaña-Fernández
Keyword(s):  
Case Studies ◽  
Research Method ◽  
Quantitative Research ◽  
Future Directions ◽  
Systematic Analysis ◽  
Case Study Methodology ◽  
Scientific Databases ◽  
Study Methodology ◽  
The Many

Educational research is one of the many fields of knowledge that frequently use case studies as a research method, particularly when applying an interpretive approach. Based on literature reviews and a systematic analysis of current scientific literature, this paper examines the prevalence and characteristics of the case study as a methodology for research on MOOCs. Ninety-two documents were selected from the search results returned by two of the most prestigious scientific databases: Web of Science (WOS) and SCOPUS. Findings showed that (a) even when searching solely for case studies, quantitative research paradigms were more prevalent than interpretive approaches; (b) geographical distribution of these studies was partially biased; (c) case studies were less prevalent in these databases than other empirical investigations on MOOCs; (d) the data collection and data analysis methods most frequently used in the case studies were more aligned with a quantitative approach; and (e) there is still very little instructor-focused research using this methodology. In the light of these findings and their discussion, future directions for research using case study methodology are proposed, given the potential of this method to illustrate certain issues for which other approaches have proved inadequate or insufficient.

scholarly journals National Identity Textbooks: Teaching Scottishness in the Wake of the Union of Parliaments

2020 ◽  
Vol 22 ◽  
Author(s):  
Veronika Maricic
Keyword(s):  
National Identity ◽  
Case Studies ◽  
School System ◽  
Nation Building ◽  
School Governance ◽  
The State ◽  
Academic Interest ◽  
Modern Mass ◽  
Modern Era

Even though the interrelation of the emergence of modern mass school systems andprocesses of nation-building in the modern era has evoked academic interest, suchresearch endeavours are generally exemplified by case studies of established nationstates.Conversely, this article demonstrates the pertinence of widening the researchscope beyond the synthesis of the nation and the state, by focusing on the particularcase of Scotland as a nation without a state and the role schools played in creatingScottish national identity in the wake of the Union of Parliaments in 1707. Therebyfocus is put on textbooks as a materialisation of curricula and an extended armof school governance. The article concludes with insights that can be derived fromthis case study for the case of Scottish nationalism as well as its significance for thestudy of nationalism, education and their interrelation in general.Key words: loyal national citizens; nation-building; school system; Scotland.

scholarly journals 8. Therapeutic and Educational Potential of Combining Cognitive Behavioural Therapy and Art – Qualitative Analysis of a Case Study

2016 ◽  
Vol 12 (2) ◽  
pp. 268-276 ◽  
Author(s):  
Michal Růžička ◽  
Kristýna Krahulcová ◽  
Jan Chrastina
Keyword(s):  
Qualitative Analysis ◽  
Case Studies ◽  
Cognitive Behavioural Therapy ◽  
Behavioural Therapy ◽  
Cognitive Behavioural ◽  
Wide Range ◽  
Subsequent Application ◽  
Research Questions ◽  
Educational Potential

Abstract Cognitive behavioural psychotherapy is, just like other psychotherapeutic systems, of an eclectic nature. Should a therapist be successful across a wide range of issues, he/she needs to be adaptable, flexible and eclectic in terms of the techniques applied. Eclectically oriented therapists use a wide range of interventions; however, they adhere to individual theoretical structures. The aim of the paper is to point out the application of a combination of artistic activities within the system of the Cognitive behavioural therapy. For this purpose the paper presents a qualitative analysis of two case studies. We formulated the following research questions. Can the methods of combining the cognitive behavioural therapy and art accelerate the course of therapy? Can the methods of combining the cognitive behavioural therapy and art be perceived by the client as effective? The phenomenon investigated in the case study is a functional analysis of a client’s case and subsequent application of therapeutic and educational techniques of the Cognitive behavioural therapy and art. In both case studies it was demonstrated that the involvement of therapeutic elements accelerated the course of therapy. The clients in the research sample assessed the therapy as beneficial.

Measurements for Tourist Space Development

2016 ◽  
Vol 41 (0) ◽  
pp. 0-0 ◽  
Author(s):  
Leszek Butowski ◽  
Bogdan Włodarczyk
Keyword(s):  
Empirical Research ◽  
Research Method ◽  
Tourism Development ◽  
The State ◽  
Research Project ◽  
Space Tourism ◽  
Current State ◽  
The Town

Purpose. Disseminating knowledge on tourist space as a subject of study (ontological aspect) and methods for researching (describing and measuring) it, including paradigms and applied research approaches (epistemological aspect). Research hypothesis: the measure of tourism (tourist space) development is the achievement, within a given area, a state of long-term sustainability, defined as the situation in which the (widely understood) benefits outweigh (widely understood) costs of tourism development incurred by all (direct and indirect) groups of stakeholders. Method. The first part of the paper provides an overview. On the basis of the existing definitions and ways of understanding or delimiting tourist space, different measures (including measures of tourist space development) were distinguished and classified. In the second part of the paper, the results of a pilot research project investigating the state of sustainability of tourist space (tourism) in the town of Jastarnia were presented (case study). The research project was carried out using an innovative research method based on a model of sustainable tourism. This was a qualitative project and the obtained results have been quantified. Findings. The current state of tourism (tourist space) in Jastarnia was found to meet the criteria of sustainability, although certain sub-groups of respondents reported lack of sustainability in the component of costs. Research and conclusion limitations. The results of the empirical research reflect the current state (2015). The research project was carried out on a determined sample (it is not representative). Practical implications. The proposed method can be used for assessing the state of tourism at any destination. The obtained results can serve as a guide in the decision making process regarding the directions of tourism development. Originality. An innovative empirical research method has been applied. Type of paper. The first part of the paper provides an overview. The second part contains results of an empirical research project.

Deras Beyond Caste: Remedies for Developmental Pressures

2020 ◽  
Vol 40 (3) ◽  
pp. 416-433 ◽  
Author(s):  
Ankita Rathi
Keyword(s):  
Case Studies ◽  
Current Literature ◽  
The State ◽  
Social Discrimination ◽  
Northern Regions ◽  
Religious Sects ◽  
Lower Castes ◽  
Agrarian Transition ◽  
The Town

In the northern regions of India, the rising popularity of alternative religious sects, prominently Deras, has sparked much interest in explaining this phenomenon. Current literature, based on case studies of specific Dalit Deras, relates the emergence of these religious sects to caste-based social discrimination and exclusion of lower castes by the mainstream Sikh religion. This article presents a case study of a small town, Patran, in the state of Punjab. Confirming the popularity of these alternative religious sects for upper and lower castes in the town, the article argues that the contemporary attractiveness of Deras needs to be understood also as a result of localised agrarian dynamics and related social pressures engendered by the process of rural to urban and agrarian to non-agrarian transition.

scholarly journals Menggunakan Studi Kasus sebagai Metode Ilmiah dalam Psikologi

2018 ◽  
Vol 26 (2) ◽  
pp. 126 ◽  
Author(s):  
Unika Prihatsanti ◽  
Suryanto Suryanto ◽  
Wiwin Hendriani
Keyword(s):  
Qualitative Research ◽  
Case Studies ◽  
Research Method ◽  
Design Data ◽  
Study Approach ◽  
Valuable Method ◽  
Collection Data ◽  
Data Validity ◽  
Conducting Research

As a research method, case studies are often used in qualitative research, but there is no agreement on research procedures. Case studies have been widely used in psychology, which is not only used in the context of research but it has different meanings. The purpose of this article is to provide a description of the case study as a research method, by providing an overview of the procedures for conducting research which includes when case studies can be used, research design, data collection, data validity, and data analysis. This article seeks to help emerging researchers in the field of psychology with several views from Robert Yin and Robert Stake. This article helps researchers to familiarize themselves with the procedures of qualitative research using case studies. A case study approach that is applied correctly can be a valuable method for conducting research, especially in the field of psychology as a means of developing theory, evaluating programs, developing interventions.

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