Dissecting Implementation Musharakah in Islamic Bank in Indonesia: a Case Study

This study aims to analyze whether musharakah financing applications implemented by Islamic banks in Indonesia have met the requirements of Sharia standards as stipulated in the National Sharia Council Fatwa (DSN) Number 8, Sharia Accounting Standard Number 106 and Financial Accounting Standards (FAS) Number 4. This research used a case study approach that analyzes the case of musharakah in one of Islamic banks. This study found the existence of Islam in practice deviated from the paradigm of profit sharing. Calculations for results on musharakah financing tend to determine the fixed amount in advance. The portion of profit sharing is determined largely by the amount of funds provided by the bank, not those set by PSAS Number 106 or FAS Number 4

Narrative Accounting Practices in Indonesia Companies

This research aimed to reveal creative accounting practices in the form of narrative accounting occuring in companies in Indonesia. Using content analysis, this research analyzed the management discussion and analysissection in the annual report on the group of companies whose performance had increased and declined in several companies listed on the Indonesian Stock Exchange. This research finds that the narrative accounting practices are applied in these companies. The four methods of accounting narratives are found in both groups of companies. There are stressing the positive and downplaying the negative, baffling the readers, differential reporting, andattribution

Creativepreneur Menjamin Kesejahteraan di Masa Depan ?

Tujuan penelitian ini adalah mengukur persepsi mahasiswa untuk menjadi seorang creativepreneurterhadap kesejahteraannya dimasa depan. Penelitian ini dilakukan terhadap mahasiswa yang telah lulusstudi kewirausahaan di LP3I Jakarta. Metode yang digunakan dalam penelitian ini adalah menggunakananalisa deskriptif kuantitatif yang melibatkan 90 (sembilan puluh) mahasiswa LP3I Jakarta denganmenggunakan teknik random sampling.Metode pengumpulan data ini melalui metode kuesioner yang didukung dengan metode dokumentasi.Analisis regresi linier adalah teknik yang digunakan dalam menganalisis data ini. Berdasarkan hasil daripenelitian ini disimpulkan yaitu: (1) Ada pengaruh secara signifikan antara menjadi creativepreneurterhadap kesejahteraan dimasa depan (2) Ada pengaruh secara signifikan antara menjadi karyawan terhadapkesejahteraan di masa depan (3) Ada pengaruh secara signifikan antara menjadi creativepreneur dankaryawan terhadap kesejahteraan di masa depan.Secara simultan antara menjadi creativepreneur dan karyawan menunjukkan bahwa kedua variabeltersebut berpengaruh terhadap kesejahteraan di masa depan. Hal ini pula yang menjadikan persepsimahasiswa LP3I Jakarta memilih kedua variabel bebas ini

Selection of Exemplary Students Using The Concept of Hesitant Multi-Fuzzy Soft Set

The concept of hesitant multi-fuzzy soft set is a concept that can be applied in decision-making problems. In this paper, we use an algorithm with respect to hesitant multi-fuzzy soft set to make the selection of exemplary students. The decision-making process in this case is carried out by following the steps in a constructed algorithm in order to obtain the best possible outcome from the given case study

Role of Platelet-Rich Plasma Application on Mesh-Tissue Integration: Peran Aplikasi Platelet-Rich Plasma pada Integrasi Mesh dengan Jaringan

AbstractObjective: To review the advantage of PRP use on mesh-augmented surgery.Methods: Literature review of PRP application of mesh.Results: The application of PRP on mesh shows potential promising outcome.Conclusion: PRP may improve the mesh-tissue integration.Keywords: mesh-augmented surgery, pelvic organ prolapse, platelet-rich plasma, wound healing.AbstrakTujuan: Untuk menganalisa keuntungan penggunaan PRP pada pembedahan rekonstruktif dengan mesh.Metode: Kajian pustaka dari penggunaan PRP pada pembedahan rekonstruktif dengan mesh.Hasil: Aplikasi PRP pada mesh menunjukkan hasil yang positif.Kesimpulan: Aplikasi PRP dapat meningkatkan integrasi mesh dengan jaringanKata kunci: pembedahan rekonstruksi dengan mesh, penyembuhan luka, platelet-rich plasma, prolaps organ panggul

Comparative Analysis of Agricultural Financing in Some Countries

. This study aims to find the similarities and differences in financing practices that occurred in The Agricultural Bank of Iran, China, Sudan, Malaysia and Baitul Maal wat Tamwil in Indonesia, and to obtain best farmers and agricultural enterpreneurs financing practices. This study used qualitative approach. Case study is selected as strategy in this research. The method of data collecting is documentation. Data is obtained from websites and annual reports of each agricultural bank. The data collected is the bank\u27s policy data on financing distributed to farmers and agricultural enterpreneurs. Agricultural Bank of China uses interest based product. This bank offer flexible loan and flexible time of payment. Agricultural bank in Iran and Sudan offer partnership and constant profit financing products to farmers. Malaysia and BMT Sidogiri in Indonesia offer constant profit contract. But their financing contract, tawarruq and Bay al Wafa are still controversial contracts. Observed agricultural banks have been using sharia priciples, except for Agricultural Bank of China. The financing product that has been used since the time of the Prophet has been applied by the agricultural banks. However, there are still controversial financing used by these banks

Analisis Sistem Pembiayaan Arrum (Ar-rahn USAha Mikro dan Kecil) pada PT. Pegadaian Cabang Syariah Simpang Patal Kota Palembang

The purpose of this research is to know whether the implementation of financing system ARRUM conducted by PT. Simpang Patal Palembang Branch Office is in accordance with the related legal bases, namely Fatwa DSN-MUI No. 25/DSN-MUI/III/2002 and PSAK N 0.107 and Islamic microfinance concept with sharia mortgage and micro-small business. This research is a descriptive study with compare rule or Sharia according to Syariah with current practice of pawn. The sample OF This research is the Sharia Branch Pawnshop Of Simpang Patal Palembang. Based on the results of the analysis can be concluded that the practice of Rahn on the product Ar-Rum pawnshop Sharia is in accordance with the jurisprudence