Abstract:MSMEs have played considerable role in the socio-economic development in Indonesia. However, the institutions continue to experience numerous challenges and constrains in various aspects. Among the prominent issues include…
de the financing structure, lack of qualified human resources, complexity of government regulations and bureaucracy in some areas such as business start-up and etc. There is hardly any literature that has critically surveyed the issue of why the MSMEs shy away and whether there is an alternative financing model that they can adopt. The present study critically assesses the related literatures and proposes a viable cash waqf-based model which has the potential to benefit Islamic MSMEs. To ensure the successful running of the cash-waqf based model, it is recommended for the model to be established under the umbrella of a respectable Islamic body, namely Indonesia Waqf Council/Badan Wakaf Indonesia (BWI).
Abstract:The article focuses on the analysis of necrophilia on Carl O’Malley in Elena. The objective of the study are to find Representation of Necrophilia on Carl O’Malley in Jorge Jaramillo’s Elena. This article is a qualitative…
itative research. The types of Necrophilia in Jorge Jaramillo’s Elena found in the story are romantic and fetishistic necrophilia. Carl O’Malley experiences romantic necrophilia that is described as a denial that their lover already dead but they cannot cope and does not want to accept the truth. Carl also experiences fetishistics necrophilia that is described as a fetishistics motives of someone that usually take the whole body or just the specific parts of their body without a sexual intercourse.
Abstract:School infrastructure management is a utilization process whose target is educational equipment, such as school equipment, library equipment, teaching media, and other equipment. Management of school equipment is realized…
d as a process consisting of certain systematic steps. Miracle Language Center is a garden house that was founded on February 2 2020 by a foundation body, namely the Diamond Family. The Miracle Language Center in Mueang, Narathiwat, Southern Thailand is home schooling. The facilities and infrastructure at the Miracle Language Center include a prayer room, library, men's dormitory, women's dormitory and toilets. This study uses a qualitative method. The qualitative method aims to describe data analysis in a narrative manner that emphasizes analysis or descriptiveness. Data collection was carried out using three data collection techniques, namely observation, interviews and documentation. Management of facilities and infrastructure is very important because by managing the facilities and infrastructure of educational institutions, their use will be maintained and clear. Here the researcher will describe the management of facilities and infrastructure at the Miracle Language Center, Narathiwat, Thailand. Starting from planning to eliminating existing educational facilities and infrastructure at the foundation
Abstract:Korupsi is an infection pestilence for Indonesia and for the entire world. Defilement is the abuse of cash that is generally completed by specific gatherings. Defilement generally happens inside the extent of organizations…
ns and inside the extent of government, this is on the grounds that they believe they are deficient in what they get from their compensation or pay which not set in stone. Defilement is a wrongdoing or a crook act, it is kept in the law and on the off chance that there is a culprit of debasement there will be sanctions identical to what he has done. Right now regulation masters are less firm in managing difficult issues, for example, defilement cases, they are deficient in dealing with them, one of the variables is on the grounds that there are so many debasement individuals and on the grounds that the implementers are apathetic in taking care of them, they favor their own alternate ways, specifically by going to the sanctuary. -claiming not to realize what truly occurred. At present, there are numerous culprits of debasement, particularly in authoritative circles. They ought to orchestrate funds so they can be conveyed to the local area or to the people who need it more, however by and by this isn't true, they rather meddle with the assets that they ought to circulate to the local area. Regulation implementers are likewise lacking in taking care of debasement cases, particularly in administrative circles since they normally feel they are in a higher position and can play with cash. One might say that when there is cash there is opportunity. The answer for this lies in the public arena, the public requirements to assist with debasement cases, particularly in the regulative body, and full consciousness of regulation implementers or people who are obliged to do their obligations to destroy all instances of defilement, particularly those all through Indonesia.
Abstract:This research conducted by title analysis religion values in the novel ground zero by Agustinus Wibowo. This research were aimed (1) To analyze the religion values in the novel ground zero by Agustinus Wibowo; (2) To analyze…
analyze the causes of religion values in the novel ground zero by Agustinus Wibowo. The method used was descriptive qualitative design. The source of the data is uses the primary data and secondary data. This research found that; (1) there was two kinds of religion value found in the ground zero novel namely; (1) positive religion valuethere are religion value of source of hope and optimism form that found on the data 01 and 21; promotes feelings of belongingness. This can be found on the data 3, 10, 12, 22, and 24; boosts self-esteem, and this can be found on the data 16, 17, and 25’ provides protection from existential threats. This can be found on the data 9, and 11; promotes healing of mind and body, this can be seen on the data 27; an improved mental and physical health, this data can be found on the data 20; encourages charity and altruism, this data can be found on the data 26; and (2) negative roles of religion. In this case, that content of anxiety created through scientific and religious views. This can be found on the data 34; content of bad religious programming on data 19; content of the data 34 too; rationalisation for hatred and prejudice. This can be found on the data 18; Power hungry religious leaders, this can be seen on the data 13, 14 and 16; segregation of humanity, this can be seen on the data 2, 5, 7, and 18. (2) The cause of Religion value those found by Agustinus Wibowo in his trip was religion symbol that had been found in the trip and about the people with different religion who had met with him along of way.
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.