Analisis Akad Pembayaran Cash On Delivery Lazada dalam Hukum Ekonomi Syariah

One of the buying and selling practices that exist in the marketplace is the Cash on Delivery (COD) system. There are many questions in the community regarding the law of buying and selling COD, whether the law is halal or haram. It is necessary to research and focus on the Lazada Indonesia case study. As basic knowledge, it is necessary to explore whether COD transactions already existed at the time of the Prophet, so that they can be used as a reference for Muslims in taking law. This study uses the literature review method by using an analytical approach to various conceptual information and qualitative data from various scientific articles, book literature, observations on COD Lazada transactions and documents from the internet related to research. In this study COD law is not absolute whether it is halal or haram, of course after looking at the stages of the Tashawwur approach (understanding the case), Takyif Fiqh (fiqhiyah approach) and Takhrij Fiqhi (weighing all the consequences in the case by considering takyif Fiqhi).Salah satu praktek jual beli yang ada dimarketplace adalah sistem Cash on Delivery (COD), banyak pertanyaan dimasyarakat mengenai hukum jual beli COD, apakah hukumnya halal atau haram, perlu kiranya diteliti dan difokuskan pada studi kasus Lazada Indonesia. Sebagai pengetahuan mendasar perlu digali apakah transaski COD sudah ada dizaman Nabi, dengan itu dapat menjadi rujukan kaum muslimin dalam mengambil hukum. Penelitian ini menggunakan metode kajian pustaka dengan menggunakan pendekatan analisa berbagai informasi konseptual serta data data kualitatif dari berbagai artikel ilmiah, literatur buku, pengamatan dalam transaksi COD Lazada dan dokumen dari internet yang berhubungan dengan penelitian. Dalam penelitian ini hukum COD tidak bersifat mutlak apakah haram atau haram, tentunya setelah melihat tahapan tahapan pendekatan Tashawwur (memehami kasus), Takyif Fiqh (pendekatan fiqhiyah) dan Takhrij Fiqhi (menimbang semua konsekwensi dalam kasus tersebut dengan mempertimbangkan takyif Fiqhi)

Analisa Kinerja Motor Induksi 218 HP 3 Phase Pada Filtrasi Produksi Tepung di PT. Indofood Sukses Makmur Div. Bogasari Flour Mills, Tbk.

Motor induksi tiga phase adalah suatu alat utama yang memanfaatkan energi listrik menjadi energi mekanik. Pemaanfaatan energi gerak ini banyak digunakan pada motor-motor listrik sebagai alat penunjang paling utama didunia industri maupun properti. Pada PT. Indofood Sukses Makmur motor induksi 218 HP 3 phase digunakan, untuk memproduksi tepung yang akan disikan pada tabung,dimana berat tepung dalam tabung selalu tetap (20 kg). Motor induksi yang baik adalah yang memiliki nilai efisiensi lebih dari 80%. Untuk mengetahui karakteristik motor induksi yang digunakan sebagai penggerak filtrasi produksi tepung di PT. Indofood Sukses Makmur Div. Bogasari Flour Mills, Tbk. Surabaya dilakukan dengan cara menganalisa efisiensi motor, daya masuk, daya keluaran dan torsi. Hasil dari analisa didapatkan nilai efisiensi sebesar 92,15%, nilai daya masuk beban minimum 119,55kW, beban setengah minimum 123,89 kW, dan beban maksimum 130,65 kW. Daya keluaran untuk beban minimum 123,62 kW, beban setengah minimum 132,34, dan beban maksimum 143,83. Dan nilai torsi untuk beban minimum 337,90 N•m, beban setengah minimum 366,07 N•m, dan beban maksimum393,06 N•m

K-Nearest Neighbors Analysis for Public Sentiment towards Implementation of Booster Vaccines in Indonesia

In order to prevent the spread of COVID-19 in Indonesia, the Government of the Republic of Indonesia has been implementing a booster vaccine program since January 12th, 2022, with priority for the elderly and vulnerable groups as well as those who got the second C-19 vaccine longer than 6 months. The implementation of this program raised many pros and cons among public which were expressed either positively or negatively through social media. Therefore, sentiment analysis is needed to examine these phenomenons. This study aims to determine the positive and negative response from public by employing K-Nearest Neighbor method. A total of 2,000 commentary data were collected to be in turn classified based on positive and negative sentiments. There are 500 comments used as training data and divided equally to positive and negative class, each consists of 250 data. Using the value of K = 9, the results show a positive sentiment of 43% while a negative sentiment of 57%. Based on the validity test using 10-fold cross validation, an accuracy of 82.60% was obtained, a recall value was 82.60% with a precision of 83.89%

K-Nearest Neighbors Analysis for Public Sentiment towards Implementation of Booster Vaccines in Indonesia

In order to prevent the spread of COVID-19 in Indonesia, the Government of the Republic of Indonesia has been implementing a booster vaccine program since January 12th, 2022, with priority for the elderly and vulnerable groups as well as those who got the second C-19 vaccine longer than 6 months. The implementation of this program raised many pros and cons among public which were expressed either positively or negatively through social media. Therefore, sentiment analysis is needed to examine these phenomenons. This study aims to determine the positive and negative response from public by employing K-Nearest Neighbor method. A total of 2,000 commentary data were collected to be in turn classified based on positive and negative sentiments. There are 500 comments used as training data and divided equally to positive and negative class, each consists of 250 data. Using the value of K = 9, the results show a positive sentiment of 43% while a negative sentiment of 57%. Based on the validity test using 10-fold cross validation, an accuracy of 82.60% was obtained, a recall value was 82.60% with a precision of 83.89%

The influence of ontological and epistemological stance on educators’ view towards human governance

The purpose of this study is to explore the accounting educators’ views toward the principles of human governance and the influence of ontological stance (or worldviews) and epistemological stance (view of knowledge) on their view. The data was collected using questionnaires and semi-structured interviews. 90 accounting educators from Malaysian public universities had responded to the questionnaire and 28 had been involved in the interview. All variables (except demographic information) were measured based on 5-point Likert scales ranging from strongly disagree (1) to strongly agree (5). The descriptive analysis and Spearman’s rank order correlation are used for analysis. The generic steps analysing are used for qualitative inquiry proposed by Creswell (2003). The finding revealed that accounting educators view human governance as a framework of good conduct of human being which emphasized both spiritual and physical well beings. There are positive medium correlations between ontological stances and educators’ view towards the concept of human governance as good governance. There are only positive small correlations between epistemological stances towards the educators’ view of human governance as good governance. This study provides new additional literature on ethics and empirical evidence on the concept of human governance

Manner ethics addressed in existing accounting curriculum

This study was conducted to examine the manner in which ethics was addressed in the existing accounting curriculum, the content of syllabus by international business schools and instillation of ethics elements in the local universities’ vision and mission. Ethics syllabus of top 55 international business schools and 4 local universities web pages were reviewed. Summative content analysis was used to analyse the data. The results showed that not all universities involved in this study embedded ethics in their accounting curriculum as emphasised by IES 4, AACSB or MIA. In general, the content of current syllabi focuses on corporate governance. Issues regarding moral judgment, stewardship and accountability to shareholders are rarely discussed in ethics course as well as the element of human governance. This shows that the goal of ethics education is not on moral conversion, but on helping well-intentioned students to develop the skills necessary to identify and resolve their ethical dilemmas. Not all local public universities selected in this study encourage embedding ethics through their vision and mission. This is the sign that business schools do not show their commitment to centralise ethical responsibility at their corporate level

Effect of oodev and turmeric powder dietary supplementations on the reproductive performance of sunset platy fish Xiphophorus maculatus

Plati fish is a freshwater ornamental fish with great demand  due to its beautiful body shape and color, besides the price is affordable.The main problem faced by plati fish farmers is that the production targets have not been achieved to meet the market needs. This study aimed to examine the effect of the oodev and turmeric powder and the combination of both added into the fish diet on the reproductive performance of plati fish broodstock. The experimental design in this study used a completely randomized design with four treatments, i.e treatment A (control), B (oodev 0.5 ml/kg broodstock), C (turmeric powder 3%/kg feed), and D (oodev 0.5 ml/kg broodstock + turmeric powder 3%/kg feed). There were three replications for each treatment. The observed parameters included the percentage of pregnant broodstocks, the percentage of labored broodstocks, the frequency of labored broodstocks, larvae production, and the survival rate of the larvae. The data were analyzed using ANOVA and further tested with Duncan's test with a 95% confidence level. The results showed that the addition of oodev, turmeric flour, and a combination of both into the feed every one week increased the average production of larvae. Total larval production in all treatments was sorted from the highest in treatment D, B, C, and and the lowest was A treatment with larvae production of 428, 251, 209, and 93, respectively. The addition of oodev 0.5 ml/kg broodstock, turmeric powder 3%/kg feed, and the combination of both into the feed increased larval production three, two, and five times higher compared to the control, respectively. The percentage of survival of the larvae is sorted from the highest in treatment D, B, C, A, i.e. 97.51%, 95.79%, 95.65%, and 93.32%, respectively. Keywords: larvae, oodev, platy, turmeric powder   ABSTRAK   Ikan plati merupakan ikan hias air tawar yang banyak diminati masyarakat karena memiliki bentuk dan warna tubuh yang indah, selain itu harganya yang terjangkau membuat ikan ini laris di pasaran.  Permasalahan utama yang dihadapi pembudidaya ikan plati adalah belum tercapainya target produksi untuk memenuhi kebutuhan pasar. Penelitian ini bertujuan mengkaji pengaruh penambahan oodev dan tepung kunyit serta kombinasi keduanya yang diberi pada pakan terhadap performa reproduksi induk ikan plati. Rancangan percobaan pada penelitian ini menggunakan rancangan acak lengkap dengan empat perlakuan, yaitu: perlakuan A (kontrol), B (oodev 0,5 ml/kg induk), C (tepung kunyit 3%/kg pakan), dan D (oodev 0,5 ml/kg induk + tepung kunyit 3%/kg pakan). Terdapat tiga ulangan pada masing-masing perlakuan. Parameter penelitian yang diamati yakni persentase induk bunting, persentase induk melahirkan, frekuensi induk melahirkan, produksi larva, dan tingkat kelangsungan hidup larva. Data diolah menggunakan ANOVA dan diuji lanjut dengan uji Duncan dengan selang kepercayaan 95%. Hasil menunjukkan bahwa penambahan oodev, tepung kunyit, dan kombinasi keduanya pada pakan setiap satu minggu dapat meningkatkan rata-rata produksi larva yang dihasilkan. Produksi larva total diurut dari yang terbanyak adalah perlakuan D (428 ekor), B (251 ekor), C (209 ekor), dan terendah adalah A (93 ekor). Penambahan oodev 0,5 ml/kg induk, tepung kunyit 3%/kg pakan, dan kombinasi keduanya pada pakan meningkatkan produksi larva sebanyak tiga, dua, dan lima kali dibanding kontrol. Persentase kelangsungan hidup larva diurut dari yang tertinggi terdapat pada perlakuan D (97,51%), B (95,79%), C (95,65%), dan terendah adalah A (93,32%). Kata kunci: larva, oodev, plati, tepung kunyi

Human governance: how ethical behaviour of accountants can be improved?

This article reports the development of philosophy underpinning ethics education especially in the accounting field from the oldest systematic philosophers in western culture as a starting point to the current situation of teaching ethics and the suggestion of new direction by the installation of the concept of human governance. Compare to the oldest era, education in the era of industrial revolution emphasises on the development of technical skills and producing specialists and scientists. Postmodernism scholars find that schools in this era are not teaching humanities in ways conducive to cognitive development or respect for traditional knowledge and values. Consequently, critiques on this kind of education started emphasis in the late eighties and nineties. However, only after the Enron scandal, attention is given to develop long-term strategy to tackle the issue of unethical behaviour among accountants through stringent rules and regulation, code of ethics, ethics education and research. The need to adopt a new philosophy as a supplement in teaching ethics has arisen. This paper proposed to introduce the concept of human governance into accounting ethics education especially at university level. Additionally, this paper had also provided the overview of the concept of human governance

K-Nearest Neighbors Analysis for Public Sentiment towards Implementation of Booster Vaccines in Indonesia

In order to prevent the spread of COVID-19 in Indonesia, the Government of the Republic of Indonesia has been implementing a booster vaccine program since January 12th, 2022, with priority for the elderly and vulnerable groups as well as those who got the second C-19 vaccine longer than 6 months. The implementation of this program raised many pros and cons among public which were expressed either positively or negatively through social media. Therefore, sentiment analysis is needed to examine these phenomenons. This study aims to determine the positive and negative response from public by employing K-Nearest Neighbor method. A total of 2,000 commentary data were collected to be in turn classified based on positive and negative sentiments. There are 500 comments used as training data and divided equally to positive and negative class, each consists of 250 data. Using the value of K = 9, the results show a positive sentiment of 43% while a negative sentiment of 57%. Based on the validity test using 10-fold cross validation, an accuracy of 82.60% was obtained, a recall value was 82.60% with a precision of 83.89%

Determinants of Mortality in First-Ever Stroke Patients in the Suburban Malaysia: A Retrospective Hospital-Based Study, 2005-2011

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