Telaah Kritis Praktik Akuntansi Dana Talangan Haji Pada PT. Pegadaian

Penelitian ini merupakan penelitian kualitatif dengan analitis kritis terhadap dana talangan haji dan produk Arrum haji PT. Pegadaian. Penelitian ini mengambil judul : “Telaah Kritis Praktik Akuntansi Dana Talangan Haji Pada PT. Pegadaian”. Tujuan penelitian ini untuk mengetahui lebih dalam bagaimana hasil kajian ilmiah atas praktik dana talangan haji yang dijalankan oleh Lembaga Keuangan Syariah (LKS), bagaimana hasil kajian ilmiah atas praktik produk arrum haji yang dijalankan PT. Pegadaian serta agaimana perlakuan akuntansi atas produk arrum haji di PT. Pegadaian. Penelitian ini melakukan analisis menggunakan metode content analysis (analisis isi) terhadap penelitian terdahulu yang membahas mengenai dana talangan haji telah dipublikasikan dari tahun 2013 hingga 2022, penelitian mengenai produk arrum haji yang telah dipublikasikan dari tahun 2017 hingga 2022. Serta analisis isi terdapa laporan tahunan dan laporan keuangan PT. Pegadaian periode dari tahun 2017 hingga 2022. Berdasarkan hasil penelitian dan analisis data menunjukkan bahwa: 1). dari tiga puluh (30) penelitian tentang dana talangan haji hasilnya adalah penelitian kategori netral (0) berjumlah tiga (3) jurnal, penelitian kategori positif (+) berjumlah tiga (3) penelitian dan jurnal kategori negatif (-) berjumlah dua puluh empat (24) penelitian, hal ini memperlihatkan bahwa Praktik dana talangan haji tidak sesuai dengan peraturan yang berlaku; 2). dari tiga puluh empat (34) penelitian tentang arrum haji PT. Pegadaian hasilnya adalah penelitian kategori netral (0) berjumlah dua belas (12) penelitian, penelitian kategori positif (+) berjumlah empat belas (14) penelitian dan penelitian kategori negatif (-) berjumlah delapan (8) penelitian, hal ini memperlihatkan bahwa praktik Arrum haji masih banyak yang tidak sesuai dengan peraturan yang berlaku; 3). pengakuan dan pengukuran produk arrum haji masuk kedalam kategori positif (+), sementara untuk penyajian dan pengungkapan produk Arrum haji masuk kedalam kategori negatif (-), hal ini memperlihatkan bahwa Perlakuan akuntansi atas produk Arrum haji PT. Pegadaian belum sesuai dengan peraturan yang berlaku. Implikasi dari kesimpulan diatas yaitu pemerintah dan para pihak yang terlibat perlu melakukan kajian secara mendalam terhadap keberlanjutan dana talangan haji. PT. Pegadaian perlu melakukan kajian secara mendalam terhadap keberlanjutan produk Arrum haji, khusunya ditinjau dari aspek perlakuan akuntansi, serta mafsadat daripada maslahat yang ditimbulkannya

A reusable application framework for context-aware mobile patient monitoring systems

The development of Context-aware Mobile Patient Monitoring Systems (CaMPaMS) using wireless sensors is very complex. To overcome this problem, the Context-aware Mobile Patient Monitoring Framework (CaMPaMF) was introduced as an ideal reuse technique to enhance the overall development quality and overcome the development complexity of CaMPaMS. While a few studies have designed reusable CaMPaMFs, there has not been enough study looking at how to design and evaluate application frameworks based on multiple reusability aspects and multiple reusability evaluation approaches. Furthermore, there also has not been enough study that integrates the identified domain requirements of CaMPaMS. Therefore, the aim of this research is to design a reusable CaMPaMF for CaMPaMS. To achieve this aim, twelve methods were used: literature search, content analysis, concept matrix, feature modelling, use case assortment, domain expert review, model-driven architecture approach, static code analysis, reusability model approach, prototyping, amount of reuse calculation, and software expert review. The primary outcome of this research is a reusable CaMPaMF designed and evaluated to capture reusability from different aspects. CaMPaMF includes a domain model validated by consultant physicians as domain experts, an architectural model, a platform-independent model, a platform-specific model validated by software expert review, and three CaMPaMS prototypes for monitoring patients with hypertension, epilepsy, or diabetes, and multiple reusability evaluation approaches. This research contributes to the body of software engineering knowledge, particularly in the area of design and evaluation of reusable application frameworks. Researchers can use the domain model to enhance the understanding of CaMPaMS domain requirements, thus extend it with new requirements. Developers can also reuse and extend CaMPaMF to develop various CaMPaMS for different diseases. Software industries can also reuse CaMPaMF to reduce the need to consult domain experts and the time required to build CaMPaMS from scratch, thus reducing the development cost and time

Open source framework usage : an investigation of the user's intention to continue using a framework

viii, 129 leaves : ill. ; 29 cmTo increase productivity, application developers are using tools that allow them to create higher quality applications faster. One such set of tools, open-source frameworks, allows application developers to reuse software artifacts and should increase application quality. However, given the vast number of open-source frameworks available, users must be able to differentiate among frameworks and select the one best suited for them. In this study, we expand the taxonomy of open-source frameworks and analyze the impact of the framework's characteristics, technical quality, and social pressure on perceived usefulness and continued framework usage intention. Our findings suggest that understandability and flexibility have a significant impact on perceived ease of use, while perceived usefulness is mainly determined by flexibility and efficiency. Our research can be used to understand what influences developers to continue using frameworks and to improve framework development