789 research outputs found
From Conventional Accounting to Islamic Accounting Does IT Need a Slight or an Extensive Overhaul
Most of Muslim scholars that involve in the development of accounting based Islamic teachings agree on the need of an Islamic accounting for the development of accounting and Auditing institution. This has been exercised in the development of accounting and Auditing Standard for Islamic Financial Institution (AAOIFI. However to what extent the overhaul should be made to obtain an Islamic accounting is subject to debate among those scholars . The debate ranges from the need of slight changes on conventional accounting to the extensive changes on conventional accounting. This paper analyzes both opinions based on their ability to achieve the Islamic socioeconomic objective
MENINGKATKAN KEMAMPUAN PENALARAN STATISTIS SISWA MADRASAH ALIYAH MELALUI PEMBELAJARAN KONTEKSTUAL
Kemampuan bernalar diperlukan setiap orang dalam menghadapi era globalisasi yang sarat dengan tantangan, termasuk bernalar statistis. Pengembangan kemampuan penalaran statistis dapat dilakukan dalam pembelajaran di berbagai jenjang pendidikan, mengingat materi statistika di Indonesia sudah diberikan mulai SD/MI sampai SMA/MA, juga perguruan tinggi, dengan menggunakan pendekatan pembelajaran yang berparadigma student-centered learning seperti pendekatan kontekstual. Tulisan ini akan membahas hasil penelitian yang penulis lakukan mengenai meningkatkan kemampuan penalaran statistis siswa madrasah aliyah melalui pendekatan kontekstual di Kabupaten Banyumas.
Kata Kunci: Penalaran statistis, pembelajaran kontekstual
The Implementation of Metacognitive Learning Approach in Developing Students’ Mathematical Communication Ability
Dampak Pendidikan Matematika Realistik Terhadap Peningkatan Kemampuan Pemecahan Masalah Siswa SMP
Penelitian kuasi eksperimen ini bertujuan untuk mengetahui dampak daripendidikan matematika realistik (PMR) terhadap peningkatankemampuan pemecahan masalah matematik (KPMM). Desain penelitianyang digunakan adalah kelompok kontrol non-ekuivalen dengan subjekpopulasi seluruh siswa SMP di Kota Yogyakarta yang berasal darisekolah level rendah (C), sedang (B), dan tinggi (A). Dari masing-masinglevel sekolah diambil satu sekolah kemudian dari setiap sekolah yangterambil diambil satu kelas eksperimen yang mendapat PMR dan satukelas kontrol yang mendapat pembelajaran biasa (PB). Instrumen yangdigunakan berupa dua set tes KPMM yang setara. Analisis datamenggunakan uji-t dan Anava. Hasil penelitian yang diperoleh adalah:(1) peningkatan KPMM siswa PMR lebih tinggi daripada peningkatanKPMM siswa PB pada keseluruhan siswa dan semua level sekolah; (2)peningkatan KPMM siswa PMR paling tinggi terjadi pada sekolah levelA; dan (3) tidak ada interaksi antara pembelajaran dengan level sekolahdalam peningkatan KPMM
Analisis Kontribusi dan Efektivitas Pajak Hotel dan Restoran terhadap Pendapatan Asli Daerah di Kabupaten Jayapura
Penelitian ini bertujuan untuk mengetahui besarnya kontribusi pajak hotel dan restoran serta tingkat efektifitasnya terhadap penerimaan Pendapatan Pendapatan Asli Daerah di Kabupaten Jayapura. Rumusan masalah penelitian adalah bagaimana kontribusi pajak hotel dan restoran terhadap pendapatan asli daerah tahun anggaran 2008 – 2012 dan bagaimana efektifitas pajak hotel dan restoran terhadap pendapatan asli daerah di Kabupaten Jayapura. Populasi dalam penelitian ini adalah keseluruhan hotel dan restoran yang ada di Kabupaten Jayapura. Metode yang digunakan adalah analisis kontribusi dan analisis efektiifitas. Hasil Penelitian ini didapatkan besarnya perhitungan kontribusi pajak hotel dan restoran terhadap PAD Kabupaten Jayapura selama periode analisis tahun 2008- 2012 termasuk dalam kriteria analisis kontribusi yang “rendah” dengan rata- rata kontribusi sebesar 5,91%. Artinya realisasi dari penerimaan pajak hotel dan restoran belum dapat diandalkan sebagai penerimaan pajak daerah Kabupaten Jayapura. Kemudian berdasarkan hasil perhitungan tingkat efektifitas penerimaan pajak hotel dan restoran menunjukkan bahwa efektifitasnya selalu masuk dalam kategori sangat efektif, dimana rata-rata efektifitas selama 5 (lima) tahun (2008-2012) adalah sebesar 155%. Hal ini menunjukkan kinerja pemerintah dalam pemungutan pajak hotel dan restoran baik. Kata Kuci : Pajak Hotel dan Restoran, PAD, Kontribusi dan Efektifita
Individual, community and region level predictors of insecticide-treated net use among women in Uganda: a multilevel analysis.
BackgroundUse of insecticide-treated net (ITN) has been identified by the World Health Organization as an effective approach for malaria prevention. The government of Uganda has instituted measures to enhance ITN supply over the past decade, however, the country ranks third towards the global malaria burden. As a result, this study investigated how individual, community and region level factors affect ITN use among women of reproductive age in Uganda.MethodsThe 2018-2019 Malaria Indicator Survey of Uganda involving 7798 women aged 15-49 was utilized. The descriptive summaries of ITN use were analysed by individual, community and region level factors. Based on the hierarchical nature of the data, four distinct binomial multilevel logistic regression models were fitted using the MLwiN 3.05 module in Stata. The parameters were estimated using the Markov Chain Monte Carlo (MCMC) estimation procedure and Bayesian Deviance Information Criterion was used to identify the model with a better fit.ResultsThe proportion of women who use ITN was 78.2% (n = 6097). Poor household wealth status [aOR = 1.66, Crl = 1.55-1.80], knowing that sleeping under ITN prevents malaria [aOR = 1.11, Crl = 1.05-1.24] and that destroying mosquito breeding sites can prevent malaria [aOR = 1.85, Crl = 1.75-1.98] were associated with higher odds of ITN use. ITN use attributable to regional and community level random effects was 39.1% and 45.2%, respectively.ConclusionThe study has illustrated that ITN policies and interventions in Uganda need to be sensitive to community and region level factors that affect usage. Also, strategies to enhance women's knowledge on malaria prevention is indispensable in improving ITN use
ENHANCING OF STUDENTS’ MATHEMATICAL REFLECTIVE THINKING ABILITY THROUGH KNOWLEDGE SHARING LEARNING STRATEGY IN SENIOR HIGH SCHOOL
This study aims to find out enhancement of students’ mathematical reflective thinking ability through
knowledge sharing learning strategy in Senior High School. The method of study used quasi
experiment by non-equivalent control group design. The population of this study are eighth grader
students of Senior High School in Tangerang City, Banten Province. Sampling technique used cluster
random sampling with the numbers of students are 140 students. The instruments used in the form
prior mathematical knowledge test and mathematical reflective thinking ability test. Data analysis are
done by requisite test, namely data normality test (Kolmogorov-Smirnov Z Test) and homogeneity
test (Levene Test). The statistic analysis of the data was conducted with one-way ANOVA, two-way
ANOVA, and Scheffe Test. The results of study are as follows: (1) there is enhancement difference
of mathematical reflective thinking ability of the students learning with knowledge sharing strategy
and conventional learning; (2) there is enhancement difference of mathematical reflective thinking
ability between students learning with knowledge sharing strategy (KSS) and conventional learning
based on school level and prior mathematical knowledge (MPK) of students (higher, middle,
lower); (3) The interaction between learning strategy (KSS) and prior mathematical knowledge
(higher, middle, lower) influenced student’s enhancement of mathematical reflective thinking
ability
Specifying Asymmetric STAR models with Linear and Nonlinear GARCH Innovations: Monte Carlo Approach
Economic and finance time series are typically asymmetric and are expected to be modeled using asymmetrical nonlinear time series models. Smooth Transition Autoregressive (STAR) models: Logistic (LSTAR) and Exponential (ESTAR) are known to be asymmetric and symmetric respectively. Under non-normal and heteroscedastic innovations, the residuals of these models are estimated using Generalized Autoregressive Conditionally Heteroscedastic (GARCH) models with variants which include linear and nonlinear forms. The small sample properties of STAR-GARCH variants are yet to be established but these properties are investigated using Monte Carlo (MC) simulation. An MC investigation was conducted to investigate the performance of selections of STAR-GARCH models by classical nonlinear selection approaches. The ARCH(1) and GARCH(1,1) models were the linear GARCH specifications while the Logistic Smooth Transition-ARCH (LST-ARCH(1,1)), Logistic Smooth Transition- GARCH (LST-GARCH(1,1)) and Asymmetric Nonlinear Smooth Transition-GARCH (ANST-GARCH(1,1)) models were the nonlinear GARCH specifications. The nonlinearity parameter in the variance equations and Autoregressive (AR) parameters were varied along with different sample sizes. With the assumption of normality, the results showed that the selection of LSTAR models were actually affected by the structure of the innovations and this improved as sample size increased. Misspecification tests showed that these models cannot be misrepresented in the real sense
Analisa Customer Lifetime Value Untuk Pengambilan Keputusan Pemasaran Menggunakan Metode Rfm
PT. Ritel Bersama Nasional is the e-commerce company. In the business, PT. Ritel Bersama Nasional have been trying to do User Acquisition as much as possible. Yet, the marketing of PT. Ritel Bersama Nasional had the issues after successfully claiming the amount of new customers. The issues are the marketing division hardly decide which kind of promotion that suit to the customers and keep pushing the customers to do the transaction frequently and increase the value of transaction as well. So, in these research will be focusing on how we can categorise the customers by using Recency Frequency Monetary (RFM) method and clustering the customers into 3 cluster (Low, Middle and Superior). With this research, it is expected to help raise the value and frequency of transactions of each customer
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