Ethical Dimensions of Islamic Finance: Lessons from the CSR Model of Indonesian Islamic Banks

The Islamic financial system is regarded as a financial system that bases its operations on the valuesof Islam. However, the practice of the Islamic financial industry has been criticized as it deviates fromthe theory. This paper aims to explore and analyze the ethical values of Islamic finance and theirimplementation in Indonesian Islamic commercial banks. The study employs a qualitative researchmethod with the literature study approach and assessment of the annual reports of 14 IndonesianIslamic commercial banks. The literature study explores and analyses Islamic values embedded withinthe Islamic financial system. In contrast, the exploration and assessment of Indonesian Islamiccommercial banks’ annual reports provide the study with the practical implementation of the values.The paper found that Indonesian Islamic commercial banks have contributed to facing the currentsocial and environmental issues through some initiatives in their CSR implementations. All IndonesianIslamic commercial banks have been actively participating in CSR programs. However, a number ofIslamic banks need to enhance their CSR practices to tackle the ongoing environmental issues.Therefore, the paper comes with some limitations and policy recommendations

Mood Structure Analysis of Teacher Talk in Efl Classroom: a Discourse Study Based on Systemic Functional Linguistic Theory

Penelitian ini bertujuan menganalisis pembicaraan guru laki dan perempuan pada Mata Pelajaran Bahasa Inggris. Analisis tersebut dimaksudkan untuk menemukan realisasi dari Mood pada pembicaraan guru, realisasi Mood pada peran guru, dan perbedaan antara pembicaraan guru laki dan perempuan yang kaitannya dengan realisasi Mood. Penelitian ini merupakan penelitian kualitatif-deskreptif dan analisis diskursus. Data dikumpulkan melalui observasi seperti rekaman dan catatan lapangan. Data dianalisis dengan menggunakan Analisis Mood yang dipopulerkan oleh M.A.K Halliday. Untuk mendapatkan analisis yang lebih dalam, data ditrianggulasi dengan menginterview partisipan, dua guru senior dan satu pakar. Berdasarkan hasil analisis data, temuan penelitian ini dapat dinyatakan sebagai berikut: (1) Guru laki menggunakan tujuh jenis speech function dan guru perempuan menggunakan delapan jenis speech function selama proses interaksi di kelas. Semua speech function tersebut pada umumnya direalisasikan dalam dua jenis: Typical clause Mood dan Non-typical clause Mood. (2) penggunaan secara dominan hampir di semua speech function pada peran tertentu, misalnya sebagai pengontrol, menununjukkan bahwa ada hubungan antara peran guru dengan realisasi Mood. (3) ada perbedaan ujaran guru laki dengan guru perempuan di dalam memilih sistem Mood di dalam mengungkapkan makna interpersonal kepada siswa seperti: memberikan informasi, memberikan pertanyaan, meminta siswa melakukan sesuatu, dan menawarkan siswa sesuatu. Factor idiologi, kultur dan social dari para guru tersebut diyakini sebagai faktor yang mempengaruhi perbedaan tersebut. Kata Kunci : Mood Structure, Teacher Talk, EFL Classroom This study aims at analyzing male and female teacher talk in EFL classroom. The analysis was meant to find out the realization of Mood in teacher talk, the realization of Mood in teacher's role, and the difference between male and female teacher talk in terms of speech functions in relation to Mood realization. It was designed as a descriptive-qualitative research, and discourse analysis. Data were collected through observations i.e. recording and note-taking as the main source. The data were analyzed using Mood structure analysis suggested by M.A.K Halliday. To gain deeper analysis, the data were triangulated by interviewing the participants, two senior English teachers i.e. male and female teachers, and one linguist. Based on the results of the data analysis, the findings of this research can be stated as follows: (1) Male teacher employed seven speech functions and female teacher employed eight speech functions during their classroom interaction. Those speech functions were commonly realized in two types: Typical clause Mood and Non-typical clause Mood in making interpersonal meaning among the students. (2) The dominant use of almost all speech functions in a certain role i.e. a controller role indicates that there is a relation between teacher's role and Mood realization. (3) There are some differences of male and female teacher talk in selecting Mood system in expressing interpersonal meaning to the students i.e. in giving information, in asking a question, in demanding the students to do something, and in offering something to the students. Ideological, cultural and social factor of the teachers are believed as the contribution to the differences. keyword : Mood Structure, Teacher Talk, EFL Classroo

Penghitungan Biaya Satuan (Unit Cost) Pendidikan Dengan Model Activity Based Costing (ABC) Pada Sekolah Menengah Kejuruan Di Daerah Istimewa Yogyakarta

Tujuan yang hendak dicapai dalam penelitian ini adalah: 1) Menemukan model penghitungan unit cost pendidikan di SMK dengan activity based costing 2) Menghasilkan perangkat penerapan model penghitungan unit cost pendidikan di SMK dengan activity based costing. Tujuan akhir dari penelitian ini adalah dihasilkannya besaran biaya satuan sesuai standar untuk mendukung tercapainya kualitas pendidikan di SMK. Penghitungan biaya satuan (unit cost) di SMK dilakukan dengan model activity based costing (ABC). ABC membantu mengurangi distorsi yang disebabkan oleh alokasi biaya tradisional. ABC menyajikan pengukuran yang lebih akurat tentang biaya yang dipicu oleh adanya aktivitas, hal ini dapat membantu manajemen untuk meningkatkan ‘product value’ dan process value. Penelitian termasuk R&D menggunakan four-d model Thiaragajan. Data dikumpulkan dengan metode wawancara, dokumentasi, FGD. Sampel responden adalah kepala sekolah, wakil kepala sekolah, bendahara sekolah, bendahara Dinas Pendidikan. Sampel Sekolah 9 SMKN di DIY. Penelitian ini berhasil mengembangkan dua model penghitungan unit cost dengan activity based costing (ABC) serta menghasilkan perangkat penerapan modelnya yaitu Template untuk menghitung unit cost di masingmasing Paket Keahlian di SMKN. Hasil penilaian dari pakar menunjukkan skor rata-rata aspek penilaian dua model dalam kategori sangat baik/layak untuk diterapkan di tahun ke dua, dianalisis dan ditetapkan salah satu model yang fisibel untuk diterapkan dalam skala luas di SMKN Daerah Istimewa Yogyakarta. Di tahun ketiga direncanakan akan dilanjutkan dengan pengembangan satu program aplikasi yang akan lebih mempermudah penerapan model penghitungan unit cost di SMK pada umumnya

De novo mutations in SMCHD1 cause Bosma arhinia microphthalmia syndrome and abrogate nasal development

Bosma arhinia microphthalmia syndrome (BAMS) is an extremely rare and striking condition characterized by complete absence of the nose with or without ocular defects. We report here that missense mutations in the epigenetic regulator SMCHD1 mapping to the extended ATPase domain of the encoded protein cause BAMS in all 14 cases studied. All mutations were de novo where parental DNA was available. Biochemical tests and in vivo assays in Xenopus laevis embryos suggest that these mutations may behave as gain-of-function alleles. This finding is in contrast to the loss-of-function mutations in SMCHD1 that have been associated with facioscapulohumeral muscular dystrophy (FSHD) type 2. Our results establish SMCHD1 as a key player in nasal development and provide biochemical insight into its enzymatic function that may be exploited for development of therapeutics for FSHD

Pelvic trauma : WSES classification and guidelines

Complex pelvic injuries are among the most dangerous and deadly trauma related lesions. Different classification systems exist, some are based on the mechanism of injury, some on anatomic patterns and some are focusing on the resulting instability requiring operative fixation. The optimal treatment strategy, however, should keep into consideration the hemodynamic status, the anatomic impairment of pelvic ring function and the associated injuries. The management of pelvic trauma patients aims definitively to restore the homeostasis and the normal physiopathology associated to the mechanical stability of the pelvic ring. Thus the management of pelvic trauma must be multidisciplinary and should be ultimately based on the physiology of the patient and the anatomy of the injury. This paper presents the World Society of Emergency Surgery (WSES) classification of pelvic trauma and the management Guidelines.Peer reviewe

Management of intra-abdominal infections : recommendations by the WSES 2016 consensus conference

This paper reports on the consensus conference on the management of intra-abdominal infections (IAIs) which was held on July 23, 2016, in Dublin, Ireland, as a part of the annual World Society of Emergency Surgery (WSES) meeting. This document covers all aspects of the management of IAIs. The Grading of Recommendations Assessment, Development and Evaluation recommendation is used, and this document represents the executive summary of the consensus conference findings.Peer reviewe

The role of open abdomen in non-trauma patient : WSES Consensus Paper

The open abdomen (OA) is defined as intentional decision to leave the fascial edges of the abdomen un-approximated after laparotomy (laparostomy). The abdominal contents are potentially exposed and therefore must be protected with a temporary coverage, which is referred to as temporal abdominal closure (TAC). OA use remains widely debated with many specific details deserving detailed assessment and clarification. To date, in patients with intra-abdominal emergencies, the OA has not been formally endorsed for routine utilization; although, utilization is seemingly increasing. Therefore, the World Society of Emergency Surgery (WSES), Abdominal Compartment Society (WSACS) and the Donegal Research Academy united a worldwide group of experts in an international consensus conference to review and thereafter propose the basis for evidence-directed utilization of OA management in non-trauma emergency surgery and critically ill patients. In addition to utilization recommendations, questions with insufficient evidence urgently requiring future study were identified.Peer reviewe

Goodbye Hartmann trial: a prospective, international, multicenter, observational study on the current use of a surgical procedure developed a century ago

Background: Literature suggests colonic resection and primary anastomosis (RPA) instead of Hartmann's procedure (HP) for the treatment of left-sided colonic emergencies. We aim to evaluate the surgical options globally used to treat patients with acute left-sided colonic emergencies and the factors that leading to the choice of treatment, comparing HP and RPA. Methods: This is a prospective, international, multicenter, observational study registered on ClinicalTrials.gov. A total 1215 patients with left-sided colonic emergencies who required surgery were included from 204 centers during the period of March 1, 2020, to May 31, 2020. with a 1-year follow-up. Results: 564 patients (43.1%) were females. The mean age was 65.9 ± 15.6 years. HP was performed in 697 (57.3%) patients and RPA in 384 (31.6%) cases. Complicated acute diverticulitis was the most common cause of left-sided colonic emergencies (40.2%), followed by colorectal malignancy (36.6%). Severe complications (Clavien-Dindo ≥ 3b) were higher in the HP group (P < 0.001). 30-day mortality was higher in HP patients (13.7%), especially in case of bowel perforation and diffused peritonitis. 1-year follow-up showed no differences on ostomy reversal rate between HP and RPA. (P = 0.127). A backward likelihood logistic regression model showed that RPA was preferred in younger patients, having low ASA score (≤ 3), in case of large bowel obstruction, absence of colonic ischemia, longer time from admission to surgery, operating early at the day working hours, by a surgeon who performed more than 50 colorectal resections. Conclusions: After 100 years since the first Hartmann's procedure, HP remains the most common treatment for left-sided colorectal emergencies. Treatment's choice depends on patient characteristics, the time of surgery and the experience of the surgeon. RPA should be considered as the gold standard for surgery, with HP being an exception