Persepsi User dan Preparer Laporan Keuangan terhadap Pelaporan Sosial Perbankan Islam di Malaysia

An Islamic bank is a unique institution because they do not only focus on economic matters but also on their social roles to their society. However, their social roles might not be exposed extensively due to the lack of disclosures. Haniffa (2002) proposed Islamic Social Reporting as the alternative to fill this gap. Islamic Social Reporting is the process of identifying, providing, and communicating social and other relevant information in conformity with the spiritual need of Muslims decision makers in order to demonstrate accountability to God and community; to increase transparency of business activities toward Muslim Ummah; and to achieve MardÄtillah (blessing from Allah). This study aims to investigate the users\u27 and preparers\u27 of financial statements of Islamic social reporting by Islamic banks in Malaysia since this country is in the forefront on the development of Islamic banking and finance. This study specifically examines the stakeholders\u27 perceptions on two issues of Islamic Social Reporting: (a) the objectives of Islamic social reporting; and (b) the information that might be useful for the stakeholders and society. It involves some stakeholders such as Islamic banks\u27 accountants, members of SharÄ«\u27ah Supervisory Board (SSB), Muslim accounting Academicians, and customers that are proxies by postgraduate students. This study adopts the questionnaire survey method to examine the perceptions of stakeholders. The study found that the stakeholders of Islamic banks in Malaysia have positive views on Islamic social reporting. This study may contribute to the improvement of Islamic banking reports and to increase the awareness of regulator and management of the social roles of Islamic banks particularly in Malaysia and widely practiced in the Islamic financial industry in the world

Studi Evaluatif terhadap Laporan Perbankan Syariah

Islamic banking is the fastest-growing segment of world finance. Islamic Banks should ideally operate in accordance with the principles laid down by Islamic law (Shariah). One of the main sources to analyze and evaluate the activities of Islamic banks is annual report. Annual report is the way to disclose financial and non-financial performance of Islamic banks. This paper aims at elaborating the sources of development of Islamic banking reporting based on the AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) standards, alternatives of Islamic corporate reporting, and the accounting policies of Islamic banks in many countries. Secondly, this paper tries to formulate the components should be reported by Islamic banks in order to increase the degree of accountability. Thirdly, this paper also tries to evaluate the existing Islamic banking reporting components in order to measure the gap between expectations and realities. This study finds that Islamic banks do not have similarity in disclosing financial and non-financial activities and performances. However, this diversity model can be complementary one another towards ideal Islamic banking reporting

Starfruit Leaves as Glucose Absorption Inhibitor in Mice's Small Intestinal Epithelial Cells

Background: Starfruit (Averrhoa carambola) leaves contain flavone derivatives that exhibit anti-hyperglycemic effects. This study aims to determine the effect of starfruit leaves in reducing glucose absorption in intestinal epithelial cells of mice. Methods: This study was done by performing perfusion on the small intestines of mice. The mice that were used in this study were divided into four groups. The control group was given glucose solution without infused starfruit leaves whereas, the remaining 3 groups were given 3 mmol (540 mg/dL) glucose solution with infused starfruit leaves of varying concentrations; 200, 400, and 600 mg/kg. Samples were collected at 0, 15th, 30th, 45th, and 60th minute. The sample was tested for glucose levels using spectrophotometry. Results: Test of significance showed a significant difference between the control group and the test group with p < 0.05. Conclusions: Starfruit leaves have a reduction effect towards glucose absorption in the small intestines in Wistar strains where the group using 600 mg/kg of infused starfruit leaves have the most significant effect as compared to other groups

Faktor-faktor yang Mempengaruhi Minat Mahasiswa Bekerja di Lembaga Keuangan Syariah

Demand for sharia resources in various Islamic financial institutions is increasing. The rapid development of the Islamic finance industry is one of the causes. In addition, human resources that have the ability and knowledge about sharia transaction is not sufficient. This study aims to determine what factors affect the interest of students majoring in accounting to work in sharia financial institutions. Variables used include interest as an independent variable, as well as independent variables consisting of work considerations, financial rewards, work environment and spiritual. The test results show that market considerations, financial rewards/salary, work environment and spiritual have a significant influence on the interest of students working in sharia financial institutions

KLASIFIKASI KEPRIBADIAN PADA SELEKSI PELAMAR KERJA DI PT. TELKOM INDONESIA MENGGUNAKAN PENDEKATAN SUPERVISED MACHINE LEARNING

Wawancara kerja adalah jenis tahapan dalam seleksi kerja yang melibatkan percakapan antara pelamar/pencari kerja dengan pihak perwakilan perusahaan untuk menilai kecocokan pelamar tersebut. Dikarenakan banyaknya kandidat pelamar kerja yang banyak, terdapat kemungkinan bias dalam rekrutmen dalam hal penilaian standar pewawancara serta memakan waktu dan biaya yang cukup banyak. Oleh karena itu, penelitian ini bertujuan untuk melakukan otomatisasi menggunakan machine learning untuk menghasilkan model yang memiliki performansi yang optimal dalam melakukan klasifikasi kepribadian. Metode yang digunakan ialah klasifikasi teks yang merupakan salah satu bagian dari natural language processing dengan metode Naïve Bayes karena lebih cepat daripada model diskriminatif lainnya dan SVM karena cocok untuk high dimensional space. Kedua metode tersebut digunakan untuk mengklasifikasikan hasil menjadi dua kategori: MEMUASKAN dan TIDAK MEMUASKAN. Berdasarkan hasil evaluasi, tingkat akurasi pengklasifian menggunakan Naïve Bayes sebesar 72,01% dan SVM sebesar 72,25%. Pada hasil penelitian ini bahwa Naïve Bayes dan SVM dapat membantu permasalahan dalam mengklasifikasikan kepribadian pelamar kerja dan model yang digunakan dapat mempercepat waktu serta mengurangi biaya untuk administrasi perusahaan. Kata kunci : Machine Learning, Naïve Bayes, SVM, Teks Klasifikasi, Wawancara Kerj

Otomatisasi Pengiriman Informasi Via SMS

The adverse impact of late delivery of orders to consumers will in addition affect the level of trust is also adversely affecting financially to the losses to be received by the company. Optimizing the use of technology in this case by using SMS (short message service) is one form of efforts to minimize problems that occur. Unfortunately not all companies optimize the technology to help improve the performance of a company, for example PT XYZ which is a multi-national company where the product is produced not only for domestic consumption but to foreign countries. Contributed in using SMS technology that helps every problem that occurs either on the problem of sending / receiving data through EDI (Electronic Data Interchange) can be quickly known and taken action by person who has responsibility to the problem

Desain Propeller Yamaha Saltwater Series II Menggunakan Metode Interpolasi

The challenge when using an outboard engine is that all parts used have been packaged bythe manufacturer, so if there are damaged parts such as a bent propeller, you must buy from anauthorized distributor. In areas that are far from reach, it takes a lot of time and money to get partsofficially. Therefore, a research was conducted as an alternative effort to develop manufacturingtechnology, especially propellers. So that people can choose several options regarding the productsused. To get the same performance and characteristics, manual measurements are taken. But bymeans of measurement alone is not enough to make the image similar to the original, it is necessaryto make improvements with the interpolation method as an approach in drawing the propeller bladeprofile. After the research this method is very effective in drawing the shape of the propeller profilethis is evidenced by the interpolation method the resulting shape looks smoother. In addition, severalother aspects were also measured for propeller similarity. The results of the measurements obtained ablade area value of 19800 mm², a rake angle of 22°, a skew angle of 40°, a root length of 150 mm anda root angle of 90°

Large-scale trade in a songbird that is extinct in the wild

Indonesia is at the epicenter of the Asian Songbird Crisis, i.e., the recognition that the cage bird trade has a devastating impact on numerous imperiled bird species in Asia. The Javan pied starling Gracupica jalla, only in the last five years recognized as distinct from the pied starlings of mainland Southeast Asia, has been declared extinct the wild in 2021. Up until the 1980s, it used to be one of the most common open countryside birds on the islands of Java and Bali, Indonesia. From the early 2000s onwards, the species is commercially bred to meet the demand from the domestic cagebird trade. We conducted 280 market surveys in 25 bird markets in Java and Bali between April 2014 and March 2020, with 15 markets being surveyed at least six times. We recorded 24,358 Javan pied starlings, making it one of the most commonly observed birds in the markets. We established that, conservatively, around 40% of the birds in the market were sold within one week and used this to estimate that at a minimum ~80,000 Javan pied starlings are sold in the bird markets on Java and Bali. The latter represents a monetary value of USD5.2 million. We showed that prices were low in the 1980s, when all birds were sourced from the wild. It became more varied and differentiated in the 2000s when a combination of now expensive wild-caught and cheaper captive-bred birds were offered for sale, and prices stabilized in the 2010s when most, if not all birds were commercially captive-bred. Javan pied starlings are not protected under Indonesian law, and there are no linked-up conservation efforts in place to re-establish a wild population on the islands, although small-scale releases do take place

Illegal wildlife trade in traditional markets, on Instagram and Facebook: Raptors as a case study

Monitoring illegal wildlife trade and how the modus operandi of traders changes over time is of vital importance to mitigate the negative effects this trade can have on wild populations. We focused on the trade of birds of prey in Indonesia (2016–2021) in bird markets (12 markets, 194 visits), on Instagram (19 seller profiles) and on Facebook (11 open groups). We link species prevalence and asking prices to body size, abundance and geographic range. Smaller species were more traded in bird markets and less so online. Abundance in trade is in part linked to their abundance in the wild. Asking prices (mean of USD 87) are positively correlated with size and negatively with their abundance in the wild. Authorities seize birds of prey according to their observed abundance in trade, but only 10% of seizures lead to successful prosecutions. The trade is in violation of national laws and the terms and conditions of the online platforms; the low prosecution rate with minimal fines shows a lack of recognition of the urgency of the threat that trade poses to already imperilled wildlife. The shift of trade from physical bird markets to the online marketplace necessitates a different strategy both for monitoring and enforcement