scholarly journals Zakat, Accounting of Zakat, SAK Design of Zakat Accounting Guidelines Based on Comparative Analysis of PSAK 109 and FAS (9) AAOIFI"

2019 ◽  
pp. 216-231
Author(s):  
M . Sudirman ◽  
Muhammad Hasbi Zaenal ◽  
Sigid Eko Pramono

This research will examine Sharia Accounting specifically which deals with the analysis of Zakat based on comparative analysis of PSAK 109 with FAS (9) AAOIFI and makes a draft of Zakat Accounting Guidelines based on comparison of PSAK 109 with FAS (9) AAOIFI which can be applied in Indonesia. The research used in this research is a descriptive qualitative research that is a method that describes, describes, compares a data and a situation and explains a situation in such a way that a conclusion can be drawn, with in-depth interviews, discussions and literature studies in order to obtain information from primary and secondary sources, using content analysis, literature review and SWOT.

2017 ◽  
Vol 16 (1) ◽  
pp. 91-98
Author(s):  
Adalberto Escalona Gonçalves Garcia

This article has two objectives. The first is to study the concepts of Competitive Intelligence and Dynamic Capabilities, aiming to verify if the stages of the competitive intelligence cycle can constitute stimulating elements for Dynamic Capabilities in organizations. The second goal is to understand how the competitive intelligence process is dealt with in medium- and large-sized companies in Brazil, grounded on opinions by specialists on the topic (scholars, researchers and consultants). For its consecution, besides the literature review on the subject, information was collected by means of in-depth interviews and, seeking triangulation of data, a comparative research was conducted on similar studies. It is a qualitative research that applies content analysis as its technique for investigation. The study supports that the routines in the stages of the competitive intelligence cycle and the abilities required for its operationalization foster the mobilization of Dynamic Capabilities in organizations. Competitive Intelligence, through a suitable development of the activities established in its phases, promotes the perception for change (sensing) and provides the necessary intelligence for the acquiring of the knowledge which will be the foundation for action (seizing), thus contributing for the continuous reinvention of the business (transforming). On the other hand, evidences suggest that Competitive Intelligence practices are still in their embryonic stages of application in Brazilian companies, and therefore need efforts for further qualification and consolidation.


2019 ◽  
Vol 2 (2) ◽  
pp. 190-209
Author(s):  
Imanila Imanila ◽  
Hendra Hendra ◽  
Sisca Wulansari Saputri

This study is focused on analysis of the politeness expressed by the main characters and supporting characters in “Beauty and the Beast” Movie. The objective of this study are to know the politeness expressed by the main characters; Beauty (Belle) and the Beast (Prince) and to know the politeness expressed by the supporting characters in “Beauty and the Beast” movie. This Study is qualitative research that used content analysis method. Technique of data analysis in this study is using descriptive qualitative. The result of analysis are the sum of expression of politeness in saying thank you are 8 expressions, in saying hello are 7 expression, in answer the saying hello are 2 expressions, in use ‘I’m sorry’ are 5 expression and of how to sound more polite are 5 expressions. The sum of all expression of politeness that expressed by the characters in “Beauty  and the Beast” movie are 27 expressions. Based on the discussion of the result of analysis, It can be concluded that expression of politeness is important in communication and it usually use in conversation when people in saying hello or greeting, when people answer the saying hello or greeting from others, when people ask with the sound more polite, and the last when people saying use ‘I’m sorry’ to refused and ignore something and ask to forgiven by other people. This study can be applied to conduct the learning material in teaching about the  English expression in conversation, especially expression of politeness.


2015 ◽  
pp. 1712-1730
Author(s):  
Piotr Tarka ◽  
Mirosława Kaczmarek

This chapter focuses on the similarities and differences between quantitative and qualitative marketing research projects and the possibilities of combining them in triangulation. The comparative analysis of both types of the research was conducted on the basis of literature review and the empirical research results, which were obtained from the evaluation of usability of Polish bank website. In the following sections, the authors discuss issues such as: 1) specificity of quantitative vs. qualitative marketing research, with regards to the implemented research projects; 2) methodological aspects of quantitative and qualitative research. They compare the selected research and sampling methods. Also, the problems which may occur with reference to quantitative and qualitative marketing research triangulation on different stages of the research project are discussed. Moreover, strengths and weaknesses of triangulation are analyzed. At the end, the example of quantitative and qualitative triangulation in the research project investigating the usability of websites is presented.


2020 ◽  
pp. 205789112091721
Author(s):  
Mohammad Hidayaturrahman ◽  
Bonaventura Ngarawula ◽  
Kridawati Sadhana

The political investors in the regional head election in Indonesia are an interesting phenomenon to be studied, as not all candidates for regional head, whether governors, regents, or mayors, have the capital to financially support their candidacy. Meanwhile, the nomination fee from has been increasing. For instance, in one of the regencies in Indonesia, the cost has reached 30 billion rupiah. This provides opportunities for regional head candidates to be financed by other people or business groups, known as political investors. This research was conducted to determine the extended role of political investors in regional head elections. This descriptive qualitative research collected data through in-depth interviews and observations as well as online and paper documents. The results showed that political investors play an essential role in enabling regional head candidates to win, and that they in turn benefited from the elections.


2020 ◽  
Vol 10 (1) ◽  
pp. 73
Author(s):  
Ni Luh Putu Agustini Karta ◽  
Ida Ketut Kusumawijaya ◽  
Victor Babu Kappola

The purpose of this study is to analyze the stakeholder’s roles and contributions in brand management of village tourisms in Bali and India. A descriptive qualitative research conducted in village tourisms in Bali, Indonesia with village tourisms in Andra Pradesh, India. In-depth interviews and discussions were conducted with twenty key informants involved in the management of the respective village tourisms. The findings are the stakeholders play an essential role in branding village tourisms to be able to build a good image of the destination. All activities offered in village tourisms indirectly become the brand of the village. This brand is expected to increase tourist visits, strengthen the image and keep the village tourisms sustainable.  The brand of village tourisms is an important thing to be considered by visitors in selecting the destination, so every stakeholder must contribute to create good brand image.Keywords: roles, stakeholder, branding, village tourisms, image 


2020 ◽  
Vol 1 (2) ◽  
pp. 45-48
Author(s):  
Eko Heriyanto ◽  
Didit Kurniadi ◽  
Naela Hidayatul Mukaraomah

This study investigates the analysis of speech level found in Maduranese language in accordance with the study of sociolinguistics. The speech level highly correlates with language variety which becomes one of the issues in sociolinguistics study. The researcher also tried to find out the influencing factors of Maduranese speech level and language variety in it. Hence, this research belongs to qualitative research which applied descriptive qualitative method. The method of collecting data was document/literature review through particular documents that have relation with the analysis of this research. To enhance the result of analysis, the researcher also conducted interview with the native speakers of Maduranese language. The finding of this research revealed that language variety occurs in the speech level of Maduranese language. Further, there are three speech levels in Madura which has similar type with the speech level in Java such as ngoko, krama madya and krama inggil. This kind of variations are caused by its use among different social classes or status among the society.


2020 ◽  
Vol 10 (31) ◽  
pp. 65-73
Author(s):  
Amanda Azevedo Bastos da Silva Santos ◽  
Josilene Da Costa Teixeira ◽  
Luana Do Carmo da Silva Pereira ◽  
Amanda Lorena de Araújo Silva

Descrever por meio de uma revisão integrativa da literatura o conhecimento dos enfermeiros sobre reações transfusionais. Trata-se de uma pesquisa descritiva, qualitativa cujo levantamento bibliográfico ocorreu em outubro de 2019. As bases de dados utilizadas foram PubMed, SciELO, BDEnf e LILACS. Foram identificadas 459 publicações, das quais 56 disponíveis no formato completo, excluíram-se produções duplicadas, que não atendem aos critérios de inclusão e artigos de outras bases de dados que não as supracitadas, restando 08 artigos, como amostra final. Os dados foram organizados em um quadro, com a identificação do artigo com base em sua referência e a sumarização de seus resultados. Conclui-se que há fragilidade no conhecimento dos profissionais de enfermagem e falta de estudos voltados para a temática, e com isso, incorrendo em negligência e, por conseguinte, riscos à saúde do paciente, prejudicando a qualidade da assistência à saúde.Descritores: Reação transfusional, Enfermagem, Transfusão de Sangue. Knowledge of nurses about transfusion reactions: integrative reviewAbstract: Describe, through an integrative literature review, the knowledge of nurses about transfusion reactions. This is a descriptive, qualitative research, which bibliographic survey took place in October 2019. The databases used were PubMed, SciELO, BDEnf and LILACS. Were identified 459 publications, of which 56 were available in full format, were excluded duplicate productions that don’t attend the inclusion criteria and articles from other databases than those mentioned above, leaving 8 articles as final sample. The data were organized in a table, with the identification of the article based on its reference and a summary of its results. In conclusion, there is a fragility in the knowledge of nursing professionals and a lack of studies focused on the theme, and therefore, incurring negligence and, consequently, risks for the patient's health, impairing the quality of health care.Descriptors: Transfusion Reaction, Nursing, Blood Transfusion. Conocimiento de enfermeras sobre reacciones de transfusión: revisión integrativaResumen: Describir, a través de una revisión integradora, el conocimiento de enfermeros sobre las reacciones transfusionales. Esta es una investigación descriptiva, cualitativa cuya encuesta bibliográfica se realizó en octubre de 2019. Las bases de datos utilizadas fueron PubMed, SciELO, BDEnf y LILACS. Se identificaron 459 publicaciones, de los cuales 56 disponibles en formato completo, se excluyeron las producciones duplicadas, que no cumplen con los criterios de inclusión y los artículos de bases de datos distintas a las mencionadas anteriormente, dejando 8 artículos como muestra final. Los datos se organizaron en un quadro, con la identificación del artículo en función de su referencia y resumen de sus resultados. Se concluye que existe fragilidad en el conocimiento de los profesionales de enfermería y falta de estudios centrados en el tema, y con esto, incurrir en negligencia y, por lo tanto, riesgos para la salud del paciente, perjudicando la calidad de la atención al salud.Descriptores: Reacción a la Transfusión, Enfermería, Transfusión Sanguínea.


REPRESENTAMEN ◽  
2018 ◽  
Vol 3 (02) ◽  
Author(s):  
Deliana Putri Agustin

Deliana Putri Agustin, Marketing Communication Strategy In Improving Market Share YouthSegment PT Telkomsel in Surabaya City. This study aims to describe the marketing communicationstrategy conducted by PT Telkomsel in increasing the market share in Segment Youth based on kotlertheory (1976: 46) which is Marketing Mix consisting of Four P (4P) ie product, price, place, place),and promotion (promotion) and AIDDA Theory (Attention, Interest, Desire, Decision, Action). Thetype of this research is descriptive qualitative, that is descriptive research which describes factfactually and meticulously as well as qualitative research which yields findings that can not beobtained by statistic or measurement. This research describes marketing communication strategyconducted by PT Telkomsel assisted by SPV Youth and Community Telkomsel Branch Surabya,covering product (product), price (price), place (place), and promotion (promotion). Data collectedthrough in-depth interviews SPV Youth and Community Branch Surabaya as representative of PTTelkomsel as Key Informant and some staff as informant as well as to test the validity of data. Theresult of the research shows that the fourth communication strategy conducted by PT Telkomsel inincreasing the market share of youth segment is by promotion.Keywords : Marketing Communication Strategy


Academia Open ◽  
2020 ◽  
Vol 2 ◽  
Author(s):  
Yuanis Yuanis ◽  
Wasito Wasito ◽  
Fitriya Rahayu Ningsih

Hotel services are one of the supporting facilities for promoting Indonesian tourism. Hotel activities are renting rooms, selling food, drinks and providing commercial visitor services. These supporting facilities are intended to increase the attractiveness of guests, so that guests are expected to feel at home and have a long stay at the hotel. The purpose of this study is to determine the income, operating costs of the room to the profit of the departmental room at Hotel Mustika Tuban. This research uses descriptive qualitative research method to get a picture of the situation in the field through observation, interviews, documentation, and literature review. Based on the results of the calculation of the allocation of operating expenses (operating expenses) in the room department, a departmental income statement can be prepared for each type of room, so that the proportion of operating expenses and departmental income of each room type can also be calculated in each period. Based on the above, the researcher concluded that the revenue of the room department is strongly influenced by the rate of occupation, considering that the proportion of operating expenses is very low. Apart from these costs, there are still many undistributes expenses that leave the owner's profit. Most of these costs are fixed. Therefore, the importance of a more intensive and creative marketing program to attract guests, given the large number of accommodation capacities and an increase in the volume of occupancy rates.


2021 ◽  
Vol 9 (08) ◽  
pp. 1160-1164
Author(s):  
Mohamad Zulfazdlee Abul Hassan Ashari ◽  
◽  
Nursafira Lubis Safian ◽  
Napisah Karimah Ismail ◽  
Ezad Azraai Jamsari ◽  
...  

Jahangir succeeded his father, Akbar after the latter stabilised Mughal rule in India. Although there are arguments that Jahangir did not achieve successes like his father, there were some endeavours by Jahangir which strengthened the continuity of Mughal rule. Hence, the purpose of this article is to examine his efforts to consolidate Mughal rule in India in his time. On the whole, this is a qualitative research using the methods of historical study and content analysis. Data was collected from primary and secondary sources and analysed. Research findings show that Jahangir was more focused on domestic development such as proclaiming Dustur al-Amal for administration. He also succeeded in putting down rebellions and developed culture and arts, including architecture. His own personality as a leader inclined him to be a patron of the arts, intellectual and cultural activities, as well as a believer of legal principles for social justice. Akbars policy of expanding territories was not Jahangirs priority because he gave more attention to managing the crises of rebellion in Mughal territory.


Sign in / Sign up

Export Citation Format

Share Document