scholarly journals Issues on Takaful Affecting the Choice of Accounting Policies: A Case Study of Two Takaful Companies in Malaysia

2010 ◽  
Vol 3 (3) ◽  
pp. 187 ◽  
Author(s):  
Hairul Azlan Annuar ◽  
Nur Barizah Abu Bakar
Keyword(s):  
Central Bank ◽  
Advisory Council ◽  
Annual Reports ◽  
Case Study Method ◽  
Financial Reports ◽  
Descriptive Case Study ◽  
Senior Official ◽  
Similarities And Differences ◽  
The Impact

The paper adopts a descriptive case study method to examine the impact of juristic views on the operations of two Malaysian takaful companies. In order to achieve this objective, the annual financial reports of both companies were analysed. Interviews with each company’s finance managers and with a member of the Malaysian Shariah Advisory Council were undertaken for a more in-depth coverage. Also a written correspondence with a senior official of the central bank was accomplished. Similarities and differences between the two companies were identified and it is concluded that the differences are serious enough to warrant interventions from the regulators in the form of mandatory disclosures in the annual reports. 

scholarly journals ICT Solutions in the Activities of the Social Insurance Institution (ZUS) as an E-Administration. Evolution During the COVID-19 Epidemic (Case Study)

2021 ◽  
Vol 3/2021 (93) ◽  
pp. 73-99
Author(s):  
Gertruda Uścińska ◽  
Keyword(s):  
Social Insurance ◽  
Objective Assessment ◽  
Added Value ◽  
Annual Reports ◽  
Case Study Method ◽  
Global Crisis ◽  
Social Insurance Institution ◽  
The Social ◽  
The Impact

Purpose: As a case study illustrating the relationship between crisis management capabilities and the use of ICT techniques and technologies in public administration, the following text presents the evolution of selected ICT-based solutions used in the activities of the Social Insurance Institution (ZUS) as an e-administration and their use in the conditions of the COVID-19 pandemic. The article describes chronologically the most important projects in this area implemented and developed at ZUS from 2016 to the end of 2020. Methods: To achieve the objective a case study method has been chosen, i.e. a method of a qualitative nature, which, among other things, allows for: an in-depth description of an atypical phenomenon, and also on a broader and individualized analysis of the problem, allowing for its better understanding. The application of the case study method for presenting the impact of the pandemic (global crisis) on the use of information technology – in accordance with the assumption of using this method in the so-called narrow approach – made it possible to reconstruct the course of this relationship and its conditions. The case description was based on the analysis of legal acts, ZUS documents: annual reports on ZUS activities, strategic studies periodically prepared in ZUS, specifying the current objectives, directions and instruments of its planned development, information publications available on the ZUS website and thematic information available in the media. Findings: Using the example of the changes in the use of new techniques and information technologies in the Social Insurance Institution, it was shown how the process of automation and digitization was accelerated under the conditions of the pandemic. As a result, ZUS played the role of the main entity implementing government aid projects under crisis conditions. It is also a leader in e-administration development. Originality/value: The presented case study is an original paper, drawing attention to the potential of public institutions and conditions of its use in the global crisis situation. The added value of the study is the quotation of unpublished figures made available by ZUS. They enable an objective assessment of changes, the scale of described activities, as well as their effectiveness, measured e.g. by the number of activities, instruments and beneficiaries

scholarly journals DAMPAK PEMBAYARAN ZAKAT TERHADAP PERILAKU KONSUMSI PEGAWAI NEGERI SIPIL DI DEPARTEMEN AGAMA KOTA SURABAYA

2020 ◽  
Vol 6 (6) ◽  
pp. 1228
Author(s):  
Aris Kurniawan Ridho ◽  
Sri Herianingrum
Keyword(s):  
Secondary Data ◽  
Civil Servants ◽  
Primary Data ◽  
Case Study Method ◽  
Descriptive Case Study ◽  
Qualitative Descriptive ◽  
Consumptive Behavior ◽  
The Impact ◽  
Research Show

The objective of this study is to find out how the impact of Paying Zakat on consumptive behavior of civil servants in the Department of Religion of Surabaya. The research used qualitative descriptive case study method. The data used were primary and secondary data. The primary data was obtained from the results of interview, observation, and documentation on the relevant parties, while secondary data was obtained through printed media, electronic media as well the Internet on consumptive behavior, in addition to supporting data from various journals and books which are relevant to this study. The results of the research show that zakat gives impact on consumptive behavior of Civil Servants of the Department of Religion in Surabaya. When their salary is deducted in accordance with the provisions of zakat, they feel that the consumptive behavior to fulfill their daily needs is somewhat different when they pay zakat. The efficiency of zakat payment or zakat collection is one of their reasons to continue paying their zakat in accordance with existing provisions. Among the greatest benefits they perceived is the increasing awareness of the obligation to pay zakat and applying consumption principles in accordance to the Islamic norms.Keywords: zakat, consumptive behavior in Islam

Empowering Women Entrepreneurs Through Microfinance - A Case of Rural Bangladesh

2017 ◽  
Vol 3 (2) ◽  
pp. 7
Author(s):  
Saida Parvin
Keyword(s):  
Women's Empowerment ◽  
Assessment Tools ◽  
Women’S Empowerment ◽  
Case Study Method ◽  
Policy Makers ◽  
Theoretical Contribution ◽  
Donor Agencies ◽  
Definition Of ◽  
The Impact

Women’s empowerment has been at the centre of research focus for many decades. Extant literature examined the process, outcome and various challenges. Some claimed substantial success, while others contradicted with evidence of failure. But the success remains a matter of debate due to lack of empirical evidence of actual empowerment of women around the world. The current study aimed to address this gap by taking a case study method. The study critically evaluates 20 cases carefully sampled to include representatives from the entire country of Bangladesh. The study demonstrates popular beliefs about microfinance often misguide even the borrowers and they start living in a fabricated feeling of empowerment, facing real challenges to achieve true empowerment in their lives. The impact of this finding is twofold; firstly there is a theoretical contribution, where the definition of women’s empowerment is proposed to be revisited considering findings from these cases. And lastly, the policy makers at governmental and non-governmental organisations, and multinational donor agencies need to revise their assessment tools for funding.

Three stages of entrepreneurial orientation: the founder’s role

2019 ◽  
Vol 26 (2) ◽  
pp. 285-306 ◽  
Author(s):  
Torbjörn Ljungkvist ◽  
Börje Boers ◽  
Joachim Samuelsson
Keyword(s):  
Entrepreneurial Orientation ◽  
Single Case ◽  
Annual Reports ◽  
Structured Interviews ◽  
Theoretical Understanding ◽  
Content Type ◽  
Five Dimensions ◽  
The Impact ◽  
Over Time

Purpose The purpose of this paper is to understand the development of the five dimensions of entrepreneurial orientation (EO) over time by taking a founder’s perspective. Design/methodology/approach The paper draws on an in-depth single-case study. It combines semi-structured interviews in the company with archival data, such as annual reports, press clips and interviews in business magazines. Findings The results indicate that the EO dimensions change from being personalized and directly solution-oriented to being intangible value-creation-oriented. Originality/value By suggesting ownership-based EO configurations, this study contributes insights into how different ownership forms propel EO. These configurations – that is, personal, administrative based and intangible focused – show the impact of the EO dimensions and provide a systematic and theoretical understanding of EO change over time.

scholarly journals Kemampuan Unit Usaha Yayasan Nurul Hayat Dalam Menunjang Biaya Operasioanal Lembaga Amil Zakat

2015 ◽  
Vol 1 (2) ◽  
pp. 92
Author(s):  
Novalia Nastiti ◽  
Imron Mawardi
Keyword(s):  
Data Collection ◽  
Sampling Method ◽  
Qualitative Approach ◽  
Business Unit ◽  
Operational Cost ◽  
Case Study Method ◽  
Structured Interviews ◽  
Descriptive Case Study ◽  
The Right

Amil zaka in zaka institutions has the right as one of eight ashnaf. Their rights are usually used by zaka institutions as operational cost. However, not all of the intitutions which manage zaka take amil’s right, one of them is Yayasan Nurul Hayat. This institution does not take amil’s right and it is independent in its operational cost. To support this operational cost, Yayasan Nurul Hayat establish business unit with utilize its profit.This study aimed to discover the capability of business unit in supporting operational cost of Yayasan Nurul Hayat. This study used a qualitative approach with descriptive case study method. The selections of informant are using purposive sampling method. Data collection was conducted by semi-structured interviews and documentation. This data is analyzed using descriptive method.The result of this study shows that Yayasan Nurul Hayat Employments’ Salary is taken from business unit’s profit. It is also used to give bonus for employments and grow the business unit of Yayasan Nurul Hayat up. From the result of this study, it can be concluded that the business unit which is developed has great capability to support operational cost of Yayasan Nurul Hayat.

scholarly journals Analisis Perubahan Persepsi Jamaah Dakwah Ustadz Evie Effendi Di Kota Bandung

2019 ◽  
Vol 19 (1) ◽  
pp. 51-62
Author(s):  
Nadhillah Kusindriani ◽  
Martha Tri Lestari
Keyword(s):  
Qualitative Approach ◽  
Case Study Method ◽  
Public Figure ◽  
The Public ◽  
The Impact ◽  
Research Show

Ustadz Evie Effendi was a public figure who is known by the public as a modern ustadz that use the Sundanese language when do Da’wah. The perceptions given by the society particularly of ustadz Evie Effendi Da'wah pilgrims are positive until ultimately ustadz Evie exposed "misinterpretation" case in August 2018 when he misinterpreted a verse in the Sura in the Quran. The occurrence of a case of "misinterpretation" had a significant impact for ustadz Evie Effendi, one of them is a lot of pilgrims from ustadz Evie Effendi in Bandung which is no longer a loyal following lectures activities conducted by him. The existence of the impact that occurs from the "misinterpretation" case encourages researchers to see how the changes in perception that occurred in ustadz Evie Effendi Da'wah worshipers in Bandung. This study used a qualitative approach through the case study method uses the concept of Yin (2015). The results of this research show that changes in perception that occurred in Ustadz Evie Effendi Da'wah worshipers in Bandung is different for adult ages (40 – 50 years) and adolescents (20 years) as well as temporary caused culture society Indonesia which is permissive.Ustadz Evie Effendi merupakan seorang publik figur yang dikenal oleh masyarakat sebagai ustadz kekinian yang menggunakan bahasa Sunda ketika ceramah. Persepsi yang diberikan masyarakat khususnya jamaah dakwah ustadz Evie Effendi positif sampai pada akhirnya ustadz Evie terkena kasus “salah tafsir” pada bulan Agustus 2018 ketika ia salah menfasirkan ayat dalam suatu surat di Al-Quran. Terjadinya kasus “salah tafsir” memberikan dampak yang cukup besar bagi ustadz Evie Effendi salah satunya adalah banyak dari jamaah dakwah ustadz Evie Effendi di Kota Bandung yang tidak lagi setia mengikuti kegiatan ceramah yang dilakukan ustadz Evie Effendi. Adanya dampak yang terjadi dari kasus “salah tafsir” mendorong peneliti untuk melihat bagaimana perubahan persepsi yang terjadi pada jamaah dakwah ustadz Evie Effendi di Kota Bandung. Penelitian ini menggunakan pendekatan kualitatif melalui metode studi kasus menggunakan konsep Yin (2015). Hasil penelitian ini menunjukkan bahwa perubahan persepsi yang terjadi pada jamaah dakwah ustadz Evie Effendi di Kota Bandung berbeda untuk kalangan usia dewasa (40 – 50 tahun) dan remaja (20 tahun) serta bersifat sementara yang disebabkan kultur masyarakat Indonesia yang permisif.

scholarly journals Interactive Multi-Sensory Environments for Children with Autism Spectrum Disorders

2021 ◽  
Author(s):  
Vytautas Zalys
Keyword(s):  
General Education ◽  
Digital Technology ◽  
Autism Spectrum ◽  
Case Study Method ◽  
The Subject ◽  
Hand Coordination ◽  
Traditional Approaches ◽  
Audio Video ◽  
The Impact

The emerging of digital technology not only encourages the development of new tools but also changes traditional approaches to solving emerging problems. The sound, music, art, colors, etc. that prevailed in the 20th-century forms of therapy are being replaced by integrated systems that overcome many of these forms, thanks to digital technology. With the increasing number of people with autism spectrum disorder (ASD) in the world, such systems provide new opportunities for the treatment of these disorders. In this research, the creation of such a system has been chosen as the object of work. The article presents an interactive tool for the education of children with ASD created by audio, video, and computer technologies and assesses its potential impact. The experimental research and its results are presented. This study aims to evaluate an interactive instrument developed for the education of such children. Following the objectives of ensuring the interactivity of the process, provoking all the perceptions of the subject, and developing the subject's ability to respond to the environment, a personalized audiovisual environment was created. For interactivity, the virtual program EyeCon, Webcam and camcorders, video projector, and speaker system were used. The study was conducted with one subject and a case study method was used. The impact of the instrument was established based on a survey of the parents of the child and the findings of childcare experts. The results of the study demonstrated the positive benefits for this child such as increased eye-to-hand coordination, concentration duration, improved communication, and emotional expression. The results obtained show that such interactive multi-sensory environments in special and general education schools can be a supplemental tool for traditional methods.

scholarly journals GDP Impact on Efficiency Gains of Transportation and Distribution of Nascent Informal Sectors in India

2019 ◽  
Vol 8 (4) ◽  
pp. 2992-2995
Keyword(s):  
High Performance ◽  
Success Factors ◽  
Moving Load ◽  
Secondary Data ◽  
Case Study Method ◽  
Efficiency Gains ◽  
Operation Costs ◽  
The Impact ◽  
Crucial Part

The transportation and distribution (T&D) of nascent informal sectors, it is important to have a good performance in operations. In order to achieve high performance, it is necessary to know which operational factors are critical for success and which are less important. Only then can management focus attention on those factors that have a strong effect on performance. In The India a large project has been carried out to find these critical operational success factors. The progress in techniques and management principles improves the moving load, delivery speed, service quality, operation costs, the usage of facilities and energy saving. Transportation takes a crucial part in the manipulation of logistic. The objective of study is the impact on GDP from logistics savings. To measure efficiency gains of drivers in logistics savings, to study the effect of efficiency gains on nominal GDP. The study is case study method adopted based on secondary data and it is concluded that the GDP impact on efficiency gains of transportation and distribution of nascent informal sectors in India exhibited that customers’ final bill remains same; Transport company’s profits go up and customer takes away all the savings

scholarly journals PEREKONOMIAN PARIWISATA ISLAMI TERHADAP PEDAGANG DI KAWASAN MAKAM SUNAN KALIJAGA

2019 ◽  
Vol 5 (6) ◽  
pp. 513
Author(s):  
Galih Caesario Rahman ◽  
Sunan Fanani
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Research Method ◽  
Economic Condition ◽  
Research Result ◽  
Case Study Method ◽  
Descriptive Case Study ◽  
Data Presentation ◽  
Tourism Activity

This study aims to figure how is the dynamic or economic condition change caused by the existence of Islamic tourism of Sunan Kalijaga Tomb to stall sellers who most of them are the locals lives around the Islamic tourism of Sunan Kalijaga tomb. The research method used is descriptive case study method. Where the data collection done by interview and observation. In this research, the informant is the parties involved in the tourism activity, which is the seller, the visitor, and the worker around the Islamic tourism of Sunan Kalijaga tomb, Demak District. The data analysis used is data reduction, data presentation, and make a conclusion.The research result suggests that the existence of Islamic tourism of Sunan Kalijaga tomb Demak District brings economical change towards the seller works around.

Penerapan Fisioterapi Dada dan Batuk Efektif Terhadap Ketidakefektifan Bersihan Jalan Nafas Pada Pasien Tuberculosis Paru

2021 ◽  
Vol 1 ◽  
pp. 1706-1712
Author(s):  
Melinia Febriyani ◽  
Firman Faradisi ◽  
Nuniek Nizmah Fajriyah
Keyword(s):  
Pulmonary Tuberculosis ◽  
Scientific Paper ◽  
Chest Physiotherapy ◽  
Case Study Method ◽  
Descriptive Case Study ◽  
Tuberculosis Patients ◽  
Airway Clearance ◽  
Night Sweats ◽  
The Subject

AbstractPulmonary tuberculosis is a chronic bacterial infection by the bacillus Myobacterium tuberculosis. This disease causes the patient to cough with phlegm or coghing up blood, shortness of breath, chest pain, night sweats and decreased appetite. The purpose of this scientific paper is ti describe nursing care for pulmonary tuberculosis patients with ineffective airway clearance problems. This research uses a descriptive case study method with the subject of two pulmonary tuberculosis patients who experience ineffective airway clearance problems in Pelutan Pemalang Village. The chest physiotherapy and effetive coughing actions were carried out for three days, twice a day, morning and evening. The results showed that the effective chest physiotherapy and coughing were able to overcome the ineffectiveness of airway clearance. Therefore, it can be concluded that the effective chest and cough physiotherapy is considered effective against ineffective airway clearance in pulmonary tuberculosis patients. For this reason, nurses are expected to be able to provide effective chest and cough physiotherapy therapy to help overcome the ineffectiveness of airway clearance in pulmonary tuberculosis patients.Keywords: Effective Cough and Chest Physiotherapy, Ineffective Airway Clearing AbstrakTuberculosis paru merupakan penyakit infeksi bakteri menahun yang disebabkan oleh basil myobacterium tuberculosis. Penyakit ini menyebabkan pasien batuk disertai dahak atau batuk berdarah, sesak nafas, nyeri pada daerah dada, keringat pada malam hari dan penurunan nafsu makan. Tujuan dari Karya Tulis Ilmiah ini untuk menggambarkan asuhan keperawatan pada pasien tuberculosis paru dengan masalah ketidakefektifan bersihan jalan nafas. Rancangan Karya Tulis Ilmiah ini menggunakan metode studi kasus deskriptif dengan subjek dua pasien tuberculosis paru yang mengalami masalah ketidakefektifan bersihan jalan nafas di Kelurahan Pelutan Pemalang, dilakukan tindakan fisioterapi dada dan batuk efektif dilakukan selama tiga hari dikerjakan dua kali sehari pagi dan sore. Hasil pemberian fisioterapi dada dan batuk efektif berhasil mampu mengatasi ketidakefektifan bersihan jalan nafas. Kesimpulan : fisioterapi dada dan batuk efektif dinilai efektif terhadap ketidakefektifan bersihan jalan nafas pada pasien tuberculosis paru. Untuk itu diharapkan perawat dapat memberikan terapi fisioterapi dada dan batuk efektif untuk membantu mengatasi ketidakefektifan bersihan jalan nafas pada pasien tuberculosis paru.Kata kunci: Fisioterapi Dada dan Batuk Efektif, Ketidakefektifan Bersihan Jalan Nafas

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