bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENETAPAN MARGIN KEUNTUNGAN MURABAHAH: ANALISIS KOMPARATIF BANK MUAMALAT INDONESIA DAN BANK ACEH SYARIAH
Authors: Isnaliana Isnaliana 
Published: June 2020

Murabahah is one of the most dominant financing agreement applied in Islamic banking including Indonesia. Bank Muamalat Indonesia (BMI) and Bank Aceh Shariah (BAS) are two of many Islamic banks that have murabahah as a dominant product. Bank Muamalat Indonesia has 60%-70% murabahah financing out of its financing total, while Bank Aceh Sharia offers up to 97% of its financing fund for murabahah. This domination is related to its high compensations for customers that influence the increasing demand of this product. This article aims to determine the mechanism profit determination of murabahah financing at BMI and BAS in Banda Aceh. It is also aimed to examine the influence of Bank Indoensiaâ€™s rate to the determination of profit margin for murabahah at those banks. This study employs a comparative study analysis with qualitative approach. The findings show that the mechanism for profit determination was decided based on recommendation and suggestions from the Islamic banks ALCO Team Meeting. However, both Bank Muamalat Indonesia and Bank Aceh Shariah differ from determining the level of annual lending rate. It turns out that the determination of high or low margin was affected by internal and external factors. While the BI rate played as a benchmark (reference) for the banks to set a price in order to be competitive and also to calculate the possibility of inflation.
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Murabahah merupakan salah satu akad pembiayaan yang paling dominan diaplikasikan pada perbankan syariah. Kondisi ini tidak hanya terjadi di Indonesia, namun juga di Negara-negara Muslim lainnya seperti Pakistan dan Malaysia. Begitu halnya dengan Bank Muamalat Indonesia cabang Banda Aceh dan Bank Aceh Syariah. Pada Bank Muamalat Indonesia pembiayaan ini berkisar 60-70%, sedangkan pada Bank Aceh Syariah mencapai 97% dari total pembiayaan. Tingginya harga jual murabahah ini tidak terlepas dari kelebihan yang dimilikinya, sehingga berdampak pada tingginya permintaan produk tersebut. Permasalahan dan tujuan penelitian ini yaitu, untuk mengetahui bagaimana mekanisme penetapan margin keuntungan murabahah dan bagaimana pengaruh BI rate terhadap penetapan margin keuntungan murabahah baik pada Bank Muamalat Indonesia (BMI) maupun Bank Aceh Syariah (BAS). Dalam penelitian ini penulis menggunakan metode komparatif analisis dengan pendekatan kualitatif research. Hasil penelitian menunjukkan bahwa mekanisme penetapan margin keuntungan murabahah pada dasarnya diputuskan melalui rekomendasi, usul dan saran Rapat Tim ALCO bank syariah. Meskipun demikian baik Bank Muamalat Indonesia maupun Bank Aceh Syariah berbeda dalam menetapkan tingkat lending rate pertahunnya, dan ternyata tinggi rendahnya penetapan margin pada kedua bank tersebut dipengaruhi oleh faktor internal dan eksternal bank. Sedangkan pengaruh BI rate terhadap penetapan margin keuntungan murabahah pada kedua bank tersebut sebagai benchmark (acuan) agar kompetitif dan perhitungan kemungkinan terjadinya inflasi.
البنية المعرفية لأخلاقيات المالية الإسلامية
Authors: Miftah Khalid Muhammad 
Published: June 2020

ملخص - من أغراض هذه الدراسة هي البحث عن البنية المعرفية لأخلاقيات المالية الإسلامية. حيث أن اقتحام الورقة مجال تفكيك البناء المعرفي لمنظومة الأخلاق في مجال المالية الإسلامية؛ ومحاولة إعادة التركيب المعرفي للمنظومة الإخلاقية؛ وذلك من خلال العقلية الإسلامية المتمثلة في توظيف علم أصول الفقه؛ و ضمن إطار منهجي باستخدام أدوات التفعيل الإجرائي للمقاصد الشرعية؛ وما ذاك إلا من أجل تفعيل المنظومة في سياقها المالي ذو الأبعاد المتعددة التي تبدأ من المعاملة إلى الشخصية الاعتبارية؛ ومن ثم العميل. وبذلك تنجلي صورة أثر الفعل الأخلاقي في المالية الإسلامية. واستخدم الباحث منهج الالتفات لاستعراض اهمية خلفيات الموضوع وابعاده البنية المعرفة لاخلاقيات المالية الاسلامية. واستخلص الباحث الدراسة إلى النقاط التالية: (1) الخلق لا يكون على سهو وغفلة؛ ولا يكون لباعث شخصي لأن الهدف منه هو الآخر لا الآن؛ (2) البنية المعرفية لأخلاقيات المالية الإسلامية هي التأسيس للهيئة الاعتبارية الراسخة التي تراعي الأصلح للآخر فيما يتعلق بمقصدحفظ المال؛ (3) مصادر الأخلاق هي الفطرة، والعقل، والإباحة، والأدلة الشرعية، و العرف، والقرائن، والتجارب؛ (4) المقاصد الشرعية هي المعاني التي روعيت في الأحكام لأجل مصلحة المكلفين؛ (5) البنية التركيبية للأخلاق الإسلامية هي العدل ومستثنياتها، التعليل المصلحي، الأولويات وموازناتها .الكلمة المفتاحية : البنية المعرفية , العرف، التعليل المصلحي========================================================================================================Kajian ini bertujuan untuk meneliti tentang struktur epistimologi etika keuangan Islam. Dimana penetrasi securitas di bursa efek menghendaki adanya perubahan mindset akan nilai etika dalam bisnis keuangan Islam, yaitu dengan merevitalisasi peranan ilmu usul fiqh serta merumuskan konsep baru bisnis yang ditunjang oleh penggunaan instrumen-instrumen dalam bingkai maqasid syariyah. Hal tersebut dilakukan untuk menciptakan sebuah kerangka bisnis multi dimensi sarat nilai-nilai moral yang nantinya dapat diimplimentasikan oleh pebisnis dan para pegawai dalam setiap aktivitas bisnis. Peneliti menggunakan metode pengalihan dalam memaparkan keutamaan latar belakang dan dimensi struktur epistimologi etika Islam. Peneliti menyimpulkan kajian ini kepada beberapa poin berikut; (1) etika tidak akan terjadi pada kondisi lupa dan lalai, adanya faktor pribadi karena tujuan dari etika adalah diakhir dan bukan sekarang; (2) struktur epistimologi etika keuangan Islam adalah pembangunan bagi pengurus organisasi yang menjada kemashlahatan bagi yang lain berkaitan dengan tujuan menjaga harta; (3) sumber moral adalah insting, logika, kebolehan, dalil syarâ€™i, adat, bukti, dan pengalaman; (4) maqasid syariâ€™ah adalah makna yang dijaga demi kemashlahatan para mukallaf;. (5) susunan etika Islam adalah keadilan, pengecualian, penalaran Istislahi, prioritas, dan equilibrium. Kata Kunci : Struktur epistimologi, adat, Istislah
MEASURING THE OPTIMAL GOVERNMENT SIZE THAT CONTRIBUTE TO ECONOMIC GROWTH OF THE MUSLIM COUNTRIES
Authors: Duasa Jarita 
Published: June 2020

The issue of a correct ‘government size’ for economic prosperity of a nation, particularly Muslim nation, is highly linked with the issue of optimal ‘role of state’. The present study attempts to utilise more efficient econometric methods on a sample of Muslim countries over a specific period of time in order to investigate the relationship between government size and economic growth. It also attempts to identify optimal size of government (role of state) that maximise the economic growth of the countries by applying static and dynamic panel estimations on a widely used ‘growth model’ for assessing the impact of government size on economic growth. The findings indicate that a small size of government contributes more to the economic growth of the countries. The results seem to be more robust by using the fixed-effects model as compared to other static or even dynamic models===============================================Pengukuran Ukuran Pemerintah Optimal yang Berkontribusi terhadap Pertumbuhan Ekonomi di Negara-negara Muslim. Persoalan tentang ‘ukuran pemerintah’ yang tepat untuk kemakmuran ekonomi suatu negara, khususnya negara Muslim, berkaitan erat dengan persoalan optimalisasi 'peran negara'. Artikel ini bertujuan mengkaji hubungan antara ukuran pemerintah dengan pertumbuhan ekonomi dengan menggunakan metode ekonometrik yang lebih efisien dengan sampel negara-negara Muslim selama kurun waktu tertentu. Artikel ini juga bertujuan untuk mengidentifikasi ukuran optimal pemerintah (peran negara) yang dapat memaksimalkan pertumbuhan ekonomi negara-negara dengan menerapkan estimasi panel statis dan dinamis dengan menggunakan 'growth model' yang telah banyak digunakan dalam pengukuran dampak ukuran pemerintah terhadap pertumbuhan ekonomi. Hasil kajian menunjukkan bahwa ukuran pemerintah yang kecil dapat memberikan kontribusi lebih besar pada pertumbuhan ekonomi. Hasil kajian lebih meyakinkan dengan menggunakan fixed-effect model dibandingkan dengan model statis atau dinamis.
EFFICIENCY OF USING ASSET AND FINANCIAL PERFORMANCE: THE CASE OF INDONESIA MANUFAKCTURING COMPANIES
Authors: Miswanto Miswanto , Oematan Diczon Stevanus 
Published: June 2020

This study analyzes the impact of asset use efficiency on financial performance and the impact of financial performance on shareholders' wealth. By using a research sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX), the purpose of this study is to test whether: 1) the efficiency of using asset has a positive impact on financial performance and 2) financial performance has a positive impact on the welfare of shareholders. The analytical method uses SEM (Structural Equation Model) –(PLS (Partial Least Square) using WarpPLS 5.0. The asset efficiency variable is measured by activity ratios and the shareholder wealth variable is measured by stock return and firm value. The analytical techniques that used are outer model and inner model analysis. The variables of asset efficiency and shareholder wealth are measured variables and the financial performance variable is latent variable. The proceeds of his study state that the activity ratio: 1) working capital turnover (WCT), receivable turnover RCT), inventory turnover (INT), total asset turnover (TAT) have a positive impact on financial performance, and 2) cycle of cash conversion (CCC) has a negative impact on financial performance. The results of this study also states that financial performance positive impact on stock return and firm value. Thus, this study finds that the efficiency of using asset has a positive impact on financial performance, and performance of financial has a positive impact on stockholder wealth
MODEL EMPIRIS PENINGKATAN KEPUASAN DAN NIAT BELI KONSUMEN DALAM PEMILIHAN ONLINE SHOP INSTAGRAM
Authors: Jufrizen Jufrizen , Daulay Raihanah , Sari Maya , Nasution Muhammad Irfan 
Published: June 2020

Tujuan dari penelitian ini adalah untuk menghasilkan model perilaku konsumen dalam pemilihan online shop Instagram. Populasi dan sampel penelitian ini adalah Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Swasta di Kota Medan yang sudah pernah melakukan pembelian pada online shop Instagram minimal 1 (satu) kali. Jenis data yang digunakan adalah data primer. Teknik pengumpulan data yaitu daftar pertanyaan (Questionaire) dan wawancara (Interview). Analisis data dengan menggunakan model SEM (Structural Equation Modelling) dibantu dengan program Lisrel 8.80. Hasil penelitian menunjukkan bahwa keterlibatan produk (product involvement) berpengaruh positif terhadap persepsi resiko (perceived risk) pada online shop Instagram. Persepsi resiko (perceived risk) berpengaruh positif terhadap kepuasan konsumen (customer satisfaction) pada online shop Instagram. Persepsi resiko (Perceived Risk) berpengaruh positif terhadap kepercayaan konsumen (customer trust) pada online shop Instagram. Kepercayaan konsumen (customer trust) berpengaruh positif terhadap niat beli (Purchase Intention) pada online shop Instagram. Kepuasan konsumen (customer satisfaction) berpengaruh positif terhadap niat beli (purchase intention) pada online shop Instagram
Shareholder Dissatisfaction and Subsequent Audit Outcomes
Authors: Tanyi Paul N. , Rama Dasaratha V. , Raghunandan K. , Martin Gregory W. 
Published: June 2020

SYNOPSIS
This study examines the association between shareholder dissatisfaction, as proxied using auditor ratification voting, and subsequent auditor effort and audit quality. We document that increases in shareholder dissatisfaction are associated with (1) higher audit fees and longer audit report lags, and (2) lower abnormal accruals and reduced likelihood of financial statement misstatements, in the subsequent period. These findings inform the debate about auditor ratification voting, as governance activists and some regulators argue to increase the role of shareholders in auditor selection despite opposition from some firms and the staff of the Securities and Exchange Commission. We provide empirical evidence that increases in shareholder dissatisfaction with the auditor are associated with increases in subsequent auditor effort and audit quality. This suggests that shareholder action (even nonbinding) may potentially influence subsequent audit outcomes.
An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements
Authors: Eilifsen Aasmund , Kinserdal Finn , Messier William F. , McKee Thomas E. 
Published: June 2020

SYNOPSIS
This study explores the use of audit data analytics (ADA) in current audit practice. First, we interviewed the heads of professional practice of five international public accounting firms in Norway. We find that they differ in strategies on how to implement ADA and the heads report significant uncertainty about the supervisory inspection authorities' response to the use of ADA. Second, we administered a questionnaire to 216 engagement partners and managers about their perceptions of ADA and their actual ADA use on 109 audit engagements. Overall, the attitudes toward ADA usefulness are positive. Analysis of the audit engagements suggests use of ADA is relatively limited and use of more “advanced” ADA is rare. More ADA are used for clients with integrated ERP/IT systems and for newly tendered audit engagements. We also provide details of ADA use on each phase of the audit. We discuss our findings from an institutional theory perspective.
Data Availability: The data used in this study are confidential by agreement with the participants.
Implementation of STEAM Method (Science, Technology, Engineering, Arts And Mathematics) for Early Childhood Developing in Kindergarten Mutiara Paradise Pekalongan
Authors: Tabiin Ahmad 
Published: June 2020

Suitable education in current development is surely required for every children in order to adapt with changes that occur, this certainly need to be addressed by looking for proper solution used in early childhood learning process, because early childhood education can give great benefit in growth and development for children, it also brings great positive impact for cognitive development, physical, emotional and social in children. Early childhood education is being talked about by applying new STEAM (Science, Technology, Engineering, Arts and Mathematics.) method. This method focuses on collaboration, communication, research, problem solving, and critical thinking ability. Through this approach, children are expected, not only academically intelligent but also socially, it also can stimulate children development optimally. Research aims to find out the extent of implementation STEAM Method for early childhood developing. Method used in the research is qualitative descriptive with classroom teacher, Headmaster, and children in Mutiara Paradise Kindergarten as data source. Techniques of data collection are interview, observation and documentation. Technique of analysis and data collection are reduction, data display and conclusion drawing/verification. The result of the research shows the implementation of STEAM Method is very useful for children development, not only the children able to think critically in solving problem, but also children encounter very good social development.
SCIENTIFIC INFORMATION AND THE DIGITAL KNOWLEDGE SPACE: STATEMENT OF THE PROBLEM FOR RUSSIA
Authors: Antopolskiy A. B. 
Published: June 2020

Trends in the development of scientific communication and questions are formulated, the answers to which should determine the image of the future of scientific communication in Russia. An overview of government decisions and projects in recent years related to the development of scientific information is offered. Among them are the President’s instructions, the draft law «On science and scientific policy», the creation of the National electronic library and the Single Russian electronic knowledge space and the National encyclopedia portal. The concepts of digital science development developed in the Ministry of education and science are analyzed in detail. It is claimed that their provisions do not correspond to the real state of Affairs in Russian scientific information systems. Proposing an action plan aimed at creating a Single digital space of scientific knowledge as the successor to GSNTI or the national system of scientific information as a separate fragment, Single Russian electronic knowledge spaces. The principles that can be used as the basis for a Single digital space of scientific knowledge are formulated.
Funções da Educação de Jovens e Adultos em prisões
Authors: Donegá Magda Sílvia , Mello Maria Aparecida 
Published: June 2020

A Educação de Jovens e Adultos visa garantir três funções: reparadora, equalizadora e qualificadora. No contexto das prisões, ela inclui outros aspectos que se articulam às funções da Educação Básica, discutidos neste artigo a partir das seguintes questões de pesquisa: quais são as funções atribuídas por lei à Educação Básica nas prisões e como a área científica discute a Educação de Jovens e Adultos ofertada às pessoas em privação de liberdade? As pesquisas científicas em prisões realizadas pelos pesquisadores Marc de Maeyer, Elionaldo Julião, Elenice M.C. Onofre, Roberto da Silva e Augusto Thompson nos auxiliaram nas respostas às questões iniciais. A fundamentação teórica sobre Educação de Adultos foi subsidiada por Paulo Freire, e, para compreensão e análise dos processos de ensino e de aprendizagem, apoiamo-nos na Teoria Histórico-Cultural de Lev Vigotsky. Os resultados indicaram que a Educação Básica nas prisões brasileiras sofre a influência da cultura prisional, que cria entraves à prática educativa, e, ao mesmo tempo, a condição de confinamento amplia suas funções. A Educação Básica nas prisões pode alcançar os seguintes objetivos: inserir as pessoas em privação de liberdade em processos de humanização, instrumentalizá-las, reconciliá-las com os estudos, fortalecer a autoestima, colocá-las em contato com referenciais do mundo externo à prisão, formar a cidadania ativa, inseri-las em processos de formação continuada, além de ser uma oportunidade para a (re)construção de planos de vidas.
THE THE CORRELATION BETWEEN FORWARD HEAD POSTURE WITH STATIC BALANCE CONTROL OF STUDENT IN SMAN 1 SEMARAPURA
Authors: Puspitasari Dewa Ayu , Wibawa Ari , Primayanti I Dewa Ayu Inten Dwi 
Published: June 2020

ABSTRACT Forward head posture is a posture problem which experienced by most school-age students. Forward headposture results in disproportion of postural muscles function. The aim of the study was to investigate the correlationbetween forward head posture with static balance control in which implemented a cross-sectional analytic design. Thepopulation of this study was students in age of 15-18 years old at SMAN 1 Semarapura. The participants were 84students selected by using purposive sampling technique. Data were taken by Forward Head Test and One Leg StanceTest. The data of the test were analyzed by Spearman’s Rho Test with significance value p<0.05. The result showedthat the best static balance control category mostly owned by normal head posture group (7 students). On the otherhand, below average static balance control category mostly owned by forward head posture group (18 students). It wasalso founded the p value from the Spearman’s Rho Test was 0.004 (p<0.05) and the correlation coefficient value was 0,310.
The conclusion there is a correlation between forward head posture with static balance control of students inSMAN 1 Semarapura.
Keywords: forward head posture, static balance control
THE COMPARISON OF DEEP NECK FLEXOR STRENGTHENING EXERICISE WITH MCKENZIE NECK EXERCISE FOR NECK POSTURE CORRECTION ON STUDENTS WITH FORWARD HEAD POSTURE AT SMA N 1 SEMARAPURA
Authors: Prasana Gede Eka Juli , Adiputra I Nyoman , Dinata I Made Krisna 
Published: June 2020

This study aims to compare deep neck flexor strengthening exercise intervention with mckenzie neck exercise to correct the neck posture of student with forward head posture. Using experimental design with Pre-Test and Post-Test Group Design involves a sample of 24 people divided into 2 groups. Group I was given deep neck flexor strengthening exercise intervention and Group II was given mckenzie neck exercise intervention. Hypothesis Test using paired sample t-test obtained result p = 0.592 with average difference in Group I 7.58 ± 4.39 whereas Group II got difference mean 8.5 ± 3.84. These results showed no significant difference in craniovertebral angle elevation before and after intervention in both groups.
Keywords : forward head posture, craniovertebrae angle, deep neck flexor strengthening exercise, mckenzie neckexercise,
THE THE DEEP TRANSVERSE FRICTION INTERVENTION BETTER THAN THE MASSAGE EFFLEURAGE IN INCREASING THE RANGE OF CERVICAL MOTION DUE TO OF MYOFASCIAL PAIN SYNDROME OF UPPER TRAPEZIUS MUSCLE ON THE LAUNDRY’S WORKERS IN EAST DENPASAR
Authors: Aprilia Komang Putri , Adiputra I Nyoman , Wahyuni Nila 
Published: June 2020

THE DEEP TRANSVERSE FRICTION INTERVENTION BETTER THAN THE MASSAGE EFFLEURAGE ININCREASING THE RANGE OF CERVICAL MOTION DUE TO OF MYOFASCIAL PAIN SYNDROME OF UPPER TRAPEZIUS MUSCLE ON THE LAUNDRY’S WORKERS IN EAST DENPASAR ABSTRACT Range of Motion (ROM) defined as the extent of joint’s movement that occurs when the joint was moved fromone position to another, either passively or actively. Bad habits that done by someone if it done repeatedly and for along time could trigger pain and tension around the neck as well as decrease in the flexibility of the neck muscles.Decrease in muscle flexibility would result in decreased the range of cervical motion that will interfere with a person'sdaily activities. The purpose of this study was to prove the intervention Deep Transverse Friction better than MassageEffleurage in increasing the range of cervical motion as a result of Myofascial Pain Syndrome in Upper Trapezius muscle.This research was an experimental design with pre and post two group design. These samples included 20 people whowere divided into two groups. Group 1 was given Deep Transverse Friction intervention while group 2 was givenEffleurage Massage intervention. Measurement range of motion was done by goniometer. This research was anexperimental design with pre and post test two group design. The result showed an increase Range of Motion in theintervention Group 1 amounted 4.65 and intervention group 2 amounted 1.35. Paired sample t-test showed a significantresult between intervention group 1 and intervention group 2 with p = 0.000. Difference test between group 1 and group2 using Mann Whitney U-test was obtained p = 0.000. It was concluded that Deep Transverse Friction intervention betterthan Effleurage Massage in increasing the range of cervical motion.
Keywords: Range of cervical motion, Deep Transverse Friction, Massage Effleurage, Goniometer.