Keterkaitan Karakteristik Kawasan Transit Berdasarkan Prinsip Transit Oriented Development (TOD) terhadap Tingkat Penggunaan Kereta Komuter Koridor Surabaya-Sidoarjo

Koridor Surabaya-Sidoarjo telah dilayani dengan kereta komuter dalam mendukung tulang punggung transportasi perkotaan Surabaya. Namun penggunaan moda ini belum optimal. Hal ini dilihat dari besarnya pergerakan penduduk yang masih didominasi oleh penggunaan kendaraan pribadi menyebabkan kemacetan. Untuk mengatasi permasalahan tersebut diperlukan strategi inovatif yang mengedepankan integrasi antara penggunaan lahan dengan transportasi, salah satunya melalui konsep Transit Oriented Development (TOD) di kawasan stasiun kereta di sepanjang koridor Surabaya-Sidoarjo. Sebagai upaya pengimplementasiannya, perlu dilakukan studi mengenai keterkaitan karakteristik kawasan transit berbasis TOD terhadap jumlah penggunaan kereta komuter koridor Surabaya-Sidoarjo. Melalui analisis korelasi diperoleh hasil penelitian bahwa kepadatan penggunaan lahan (KLB), index keberagaman guna lahan (mixed use entrophy index) perdagangan dan jasa dan fasilitas umum, rata-rata lebar jalur pejalan kaki, dan luas jalur pejalan kaki signifikan memiliki hubungan korelasi yang kuat dengan tingkat penggunaan kereta komuter. Hal ini menunjukkan bahwa adanya potensi pengembangan kawasan transit berbasis TOD pada koridor Surabaya-Sidoarjo dalam mendorong penggunaan kereta komuter

THE USE OF ANALYTICAL PROCEDURES IN AFFILIATED AND NON-AFFILIATED AUDIT FIRMS

The aim of the research was to investigate the allocated time and the frequency of the use of analytical procedures in affiliated and non-affiliated audit firms, and to examine the frequency the effectiveness of various types of analytical techniques by difference type of audit firms. Data were collected using questionnaires distributed to 230 auditors in Semarang and Jakarta. Data analysis was performed using software of IBM SPSS statistic 22. The result of the study showed that the majority of the auditors from affiliated audit firms found allocated time to the extent of use analytical procedures in audits that similar greater to non-affiliated audit firms. There was no significant difference in using analytical procedures in all audit stages between auditors working in affiliated and non-affiliated audit firms. Comparative test showed that there was no significant different on the frequency the effectiveness of all analytical techniques between auditors working in affiliated and non-affiliated audit firms. In addition, most of the auditors working in affiliated and non-affiliated audit firms preferred to use simple analytical techniques than sophisticated analytical techniques in practice of audits. Therefore, the implication of the research that there was no significant difference the use analytical procedures between affiliated and non-affiliated audit firms in audit practices

Melacak Historitas Syi\u27ah (Asal Usul, Perkembangan dan Aliran-alirannya)

Artikel ini mengeksplorasikan tentang sejarah madzhab Syi\u27ah, perkembangan dan aliran-alirannya. Pengertian Syi\u27ah secara bahasa adalah seseorang pengikut dan pendukung. Sementara, maksud dari Syi\u27ah yang terkenal adalah para pengikut Ali sehingga mereka berkeyakinan bahwa Ali adalah khalifah pilihan Nabi Muhammad da ia adalah orang yang paling utama (afdhal) di antara para sahabat Nabi lainnya. Kaum Syi\u27ah, sejak menjadi pengikut Ali sesudah peristiwa perang jamal dan shiffin, terpecah menjadi empat golongan: a) Syi\u27ah yang mengikuti Sayyidina Ali., mereka tidak mengecam para sahabat. Dalam diri mereka terdapat rasa cinta dan memuliakan para sahabat Nabi saw. mereka sadar betul bahwa yang mereka perangi adalah saudara sendiri. b) Mereka yang mempercayai bahwa Sayyidina Ali memiliki derajat yang lebih tinggi daripada para sahabat lainnya. Kelompok ini disebut tafdhiliyah. Ali memperingatkan mereka dengan keyakinan ini dan akan menghukumi dera bagi para sahabat yang masih berkeyakinan tersebut. Kelompok Syi\u27ah sekarang, mereprentasikan kelompok ini. c) kelompok yang berpendapat bahwa semua sahabat Nabi adalah kafir dan berdosa besar. Mereka disebut saba\u27iyah, mereka adalah para pengikut Abdullah bin Saba\u27. d) Kelompok ghulat, yaitu mereka yang paling sesat, paling bid\u27ah di antara empat kelompok di atas. Mereka berpendapat bahwa Allah telah masuk pada diri Nabi Isa

Board Gender Diversity and CSR Reporting: Evidence from Jordan

This study investigates whether board gender diversity influences corporate social responsibility (CSR) reporting in Jordan, where there are no gender board balance regulatory requirements. Data was examined from all non-financial Jordanian listed companies for the period of 2006 to 2015. This longitudinal data results in balanced panel data of 800 observations. A content analysis method was used to obtain the reporting index of CSR disclosure in the annual reports. Ordinary least square regression showed that the presence of female directors on a board has a significantly positive effect on the level of CSR reporting. The presence of female directors on the board appears to play a significant role in enhancing compliance with corporate governance best practices. These results provide motivations for companies to consider gender balance on boards. Further, these results reinforce the decision making of regulators in countries where policies have been adopted to increase female representation on corporate boards. In countries where no such regulation exists the inclusion of gender balance practices within boards of directors may increase the level of CSR reporting practices. This study can be considered as one of the few empirical studies that have evaluated the impact of board gender diversity on the level of CSR reporting in a context where there are no gender balance strategies or policies

Bioinformatics tools @ NBBNet: online infrastructure for the management and analysis of biological data

The use of informatics tools for the management and analysis of sequences for nucleic acids and proteins has resulted better throughout capability of wet lab research work to infer biological data to functional biological information. The field of computational biological information management and analysis is generally known as bioinformatics. We discuss some tools and processes which have been developed or integrated into a data management and information presentation pipeline by the Malaysian National Biotechnology and Bioinformatics Network. Central to this is the Bioinformatics Tools @ NBBnet online infrastructure system. This infrastructure system utilizes grid computing technology. In addition, the deployment of niche databases and database shells for research applying specific datasets such as a particular protein function, protein family or genomes have been discussed

Islamic distributive scheme: a concise statement

The present paper highlights the institutional arrange¬ment of Islam for distributive justice. It begins with a note that while Islam gives absolute guiding principles about production and functional distribution, its focus of attention is "re-distribution of income and wealth”. The paper also attempts to provide a comprehensive list of provisions in this regard prescribed by Islam and the main objectives thereof. It concludes with a note that since the primary concern of Indian planners and policy makers is to build a humane prosperous country based on justice and equity, they may benefit from the Islamic measures of distributive justice and can follow the broad outline given by Islam to enhance the social justice.Economics of Distribution, Islam and redistribution, Islamic Economics.

Zakah on stocks: some unsettled issues

Issues relating to zakah on equity shares are far from being settled if one considers the available fatawa and observed practices in many Muslim countries. The most basic questions pertain to the correct method of valuation of equity shares for the purpose of estimation of zakah liability. This paper reviews alternative methods of valuation and argues in favour of marketbased valuation. It also raises serious questions on the permissibility of exemption of fixed assets from zakah liability in the accounting based framework, notwithstanding its actual use in some Muslim countries. A market-based valuation framework is rooted in the notion of market efficiency, which dominates modern finance theories for over a century. The paper seeks to push forward the concept of "average price" as the basis of valuation as also of estimating zakah liability. It argues that the concept not only follows logically from the efficient market theory, but also is backed by sound Shari'ah evidence

The Relationship between Economic Growth and Capital Structure of Listed Companies: Evidence of Japan, Malaysia, and Pakistan

Corporate enterprise is a natural outcome of capitalism in the course of economic development. The underwriter firms and banks etc. initially meet the capital requirements of such enterprise. Later on it is the stock exchange that carries out redistribution of shares of the enterprise. Corporate decisions on capital structure policy have long been a subject of debate and still remain an unresolved issue. The traditional view of capital structure was that it results in the weighted average cost of capital being U-shaped, which means that there exists as an optimal mix between debt and equity, at which point a firm’s value is maximised. However, Modigliani-Miller (1958), in a world of no tax and no financial distress, proved that capital structure is irrelevant to explaining firm values. When company taxes are considered, the benefits from tax shield leads Modigliani-Miller (1963) to conclude that the value maximising capital structure is extreme leverage. In a subsequent paper Miller (1977), by introducing both corporate tax and personal taxes into the model, points towards irrelevance of capital structure for any particular firm.

Four generations of Islamic economists

The present discussion falls under the broad category of modern history of Islamic Economic Thought. The present classification of generations and sorting the features of their work is important to understand the development of modern Islamic Economics since its inception during the early 20th century. A time span of 25 years has been taken for one generation of Islamic economists. Including the present team of young economists, Islamic economists have been classified into four generations. The date of the first work by a scholar has been considered as a criterion for his place in a generation, not his age.Modern History ofIslamic Economics, Classification of islamic economists