The Need of Standardization of Individual Zakat Calculation in Indonesia

Objective – This research aimed to analyze zakat calculation practices from online providers. There are some differences in the calculation method, for example different treatment in zakatable deduction, types of income and zakat for business.Methods - Twenty-three zakat online calculators are analyzed and then grouped into a main category. A simulation model is employed by inputting several common assumptions.Results - The results showed that generally three zakat calculator become main providers and differences are still occur.Conclusion – This research showed that the calculation of zakat should be simpler, standardized, and may not cause double zakat counting for profession-zakat. Government should intervene to provide a single zakat calculation method that must be refereed by all zakat institutions and link it to tax system

Implikasi Proksi Aset, Profitabilitas dan Jenis Industri pada Islamic Social Reporting (ISR)

Jakarta Islamic Index (JII) is a reference for investors to place their fund in Indonesia Stock Exchange which is in line with Islamic teaching. It has a specific requirements (screening process) which must be passed by one stock to be included in JII. Nevertheless, the screening process of JII composition is seen to have limitations because the process is merely based on the quantitative and qualitative criteria. Therefore, this research explores and analyzes the deeper aspects (Othman, et al., 2009) which is called as Islamic Social Reporting (ISR). ISR analyzes the compliance to Islamic teaching application from the company perspective. The research period is from the year of 2006 until 2008, while the research sample is taken from companies listed in the JII. This research adopts full interaction model to determine significant factors of ISR. Previous research did not apply the interaction model theory, i.e. the Difference in Difference (DiD) theory1. It can show meaningful existence of dummy variable with other proxies. The proxies used in this study are industry type, company size, and profitability. The results show that there are no differences among the industry type, while the company size affects the ISR

Analysis the Effect of Macroeconomic Indicators and Specific-Firm Characteristic as Determinant Profitability of Islamic Banks in Asia

The purpose of this study is to examine the effect of macroeconomic indicators and specific-firm characteristics on the profitability of Islamic banks in Asia for period 2008-2012. Macroeconomic indicators using variables GDP growth and inflation, while the firm-specific characteristics using variables leverage, capitalization, operating expense, asset quality, number of branches, and firm size. Bank profitability measured by ROA and ROE. Research method using Ordinary Least Squares regression (OLS) to process the data types unbalanced panels and balanced panel. Unbalanced panel using sample of 42 Islamic banks with 188 observations, while on balanced panel using sample of 28 Islamic banks with 140 observations. The result of this research shows that capitalization, firm size, GDP growth, and inflation are determinants affecting ROA with positive and significant influence, while operating expense and leverage are significantly negative determinants that affect ROA. Asset quality and number of branches had no significant influence to ROA. The research also shows that determinant factors that affect ROE with positive and significant influence are captalization, number of branch, GDP growth, and inflation, while operating expense, and asset quality are determinants that affect significantly negative to ROE. Leverage and firm size don't have significant influence to ROE. These results expected to be useful as a consideration material to improve the performance of Islamic banking, especially in Indonesia in order to compete with Islamic banking in Asia

Strategi Optimasi Wisata Massal Di Kawasan Konservasi Taman Wisata Alam Grojogan Sewu

Grojogan Sewu's Nature Park is a conservation area which has provided many benefits to the government and the local economic activity especially as a nature tourism site. But in the end, a nature tourism activities have tended to be a mass tourist activities. This study aims to determine the carrying capacity of the natural attractions that are based on the optimal number of visitors in the area of ​​tourism and the efforts to optimize it. The methods used are an effective carrying capacity assessment, an assessment of perceptions of tourism stakeholders (traveler and tourist facilities and tourist services), a review of the identification and a determination of excellence for the development of public policy strategies through Analytical Hierarchy Process (AHP). Assessment results show that the effective carrying capacity of nature is the 1.002 tourists per day higher than the actual carrying capacity (926 travelers per day). They get a satisfaction traveled (95%) and want to get back traveling (92%). AHP analysis result that is necessary to improve the capacity of local creative economy in providing products and services tourism

CSR in Islamic Financial Institution : a Literature Review

This study aims to provide a literature review of previous research related to Corporate Social Responsibility (CSR) in Islamic Financial Institution (IFI). This study contains review of 53 published articles throughout 2006-2016, both in the Islamic economic and financial journal and general journal. The literature review is presented into 5 sections, (a) review by journal and publication year, (b) by research type, (c) by methodology used, (d) by research topics and (e) by theme and region. Based on the review by publication year, it shows that the concept of CSR is still a fairly new topic. Most of the studies is still dominated by qualitative research with literature review method. The majority topic is still limited to the general review of the existing CSR practices, which are descriptively presented only. The results of this study are expected to provide a research mapping of CSR in Islamic Financial Institution, so it can inspire the subsequent research to explore potential areas related to this topic. This attempt becomes increasingly necessary, with regards to the rapid development of Islamic business and finance practices around the world

Efektivitas Fitobiotik Bawang Putih Terfermentasi terhadap Produktivitas Ayam Broiler

Penelitian ini bertujuan untuk menentukan kemampuan dari Alternative Natural Growth Promotors (ANGP) yaitu probiotik dan fitobiotik (ProPhyto) terhadap produktivitas ayam broiler. Komposisi ANGP yaitu terdiri dari fermentasi bawang putih yang menggunakan probiotik dari usus halus sapi. Penelitian ini menggunakan 200 ekor ayam broiler, pada umur 15 hari mulai diberikan profitobiotik dengan dosis masing-masing kelompok; 0 ml/liter, 2 ml/ltr, 4 ml/liter, dan 6 ml/liter dari air minum yang diberikan sampai umur 35 hari. Profitobiotik yang digunakan memiliki total konsentrasi bakteri sejumlah 6,32 x 107 CFU/ml dan mengandung 8,38 x 106 CFU/ml bakteri asam laktat. Penelitian ini menggunakan metode analisis rancang acak lengkap (RAL) dengan 4 perlakuan dan 5 pengulangan, data yang diperoleh kemudian dianalisis secara statistik, bila terdapat beda nyata maka akan diuji lanjut. Parameter yang diukur meliputi: penampilan, bobot dan persentase karkas, persentase lemak abdominal dan hati. Hasil penelitian menunjukan bahwa penampilan ayam broiler (konsumsi pakan, pertambahan bobot badan, dan konversi pakan) menunjukkan hasil yang tidak berbeda nyata (P>0,05), hal yang sama juga terlihat pada hasil bobot badan, persentase karkas, persentase lemak hati, persentase susut masak, dan daya ikat air (P>0,05). Hasil yang signifikan (P<0,05) terlihat pada persentase lemak abdominal dan tekstur (keempukan) daging broiler. Hasil dari penelitian tidak menunjukkan efek negatif terhadap produktivitas broiler bahkan menunjukkan penggunaan profitobiotik memberikan efek yang menguntungkan terhadap kesehatan ayam broiler dan meningkatkakn karkas dengan cara mengurangi lemak abdominal. Penggunaan dosis 2 dan 4 ml/liter dari air minum efektif menjaga produktivitas ayam broiler dan mengurangi penggunaan antibiotik dan obat-obatan. Hal ini mengarahkan pada daging ayam broiler yang lebih sehat dan aman bagi konsumen

Hubungan Kepadatan Parasit dengan Manifestasi Klinis pada Malaria Plasmodium Falciparum dan Plasmodium Vivax

Malaria is still a public health problem in Indonesia. The clinical manifestation of malaria is varied, and many factors may influence its clinical manifestation. Despite the species of malaria, density of parasitemia is known related to the severity or Malignancy of malaria. It is worth to analyse the clinical and laboratory data of malaria cases in monitoring dihydroartemisinin-piperaquine (DHP) treatment. The extended analysed was done to assess the relationship between density of parasitemia and clinical manifestations. A subset data of monitoring DHP treatment in subjects with uncomplicated falciparum and vivax malaria in Kalimantan and Sulawesi which were consist of clinical and laboratory day-0 data was used in analysing. Clinical data were recorded through anamnesis and physical examination. Parasite density was counted by health centre microscopist and then cross-checked by certified microscopists of the Natiional Institute of Health Reseach and Development. Haemoglobin level was also measured by health centre analyst using the existing Sahli hemoglobinmeter. For parasite density category, median is used for cut off point. In P.falciparum malaria, the cut off point is 5588/µl and in P.vivax malaria is 3375/µl. The relationship between parasite density and clinical manifestation in falciparum and vivax malaria was determined by bivariate and multivariate analysis with logistic regression using SPSS 17 software. The most of subject with P.falciparum and P.vivax malaria are children (&lt;15 yeras old), male, and non indigenous. From analysis bivariate, variabels that can be analyzed by multivariate in P.falciparum malaria (p&lt;0,25) are children under 15 years old (p=0,0 12) and Sulawesi island where subject live(p=0,163) and In P.vivax malaria is children under 15 years old (p=0,218). Because of other variables are considered biologicaly related to parasite density, therefore all variabel are analyzed with multivariate. From multivariate analysis, there is significant relationship between parasite density and chidren under 15 years old in P.falciparum malaria (OR = 0,4, CI95%= 0,2-1,0). In P.vivax malaria, parasite density is related to children under 15 years old (OR = 0,6, CI 95% =0,2-1,9), haemoglobin level under 11gr/dl (OR= 1,4, CI 95%= 0,5-3,8), non indigenous OR= 0,3, CI 95%= 0,1-1,2) and the sum of clinical symptom &lt;7 (OR=0,7, CI 95%=0,3-1,9). Parasite density is not related with clinical manifestation in P.falciparum malaria.. Parasite density is related to children under 15 years old significantly in P.falciparum malaria. In P.vivax malaria, parasite density are related to children under 15 years old, anemia, non indigenous, and the sum of clinical symptom &lt;7. But the relationship isn\u27t significant

Respon Klinis dan Parasitologis Dihidroartemisinin - Piperakuin pada Subyek Malaria Falsiparum dan Malaria Vivaks pada Hari Ke-3 Kunjungan Ulang

Background: Clinical and parasitological response of malaria treatment on day 3 follow-up (D3) is a crucial condition to predict the successful of treatment. D3 is a period time that Early Treatment Failure may happen which may cause severe or complicated malaria. Moreover, if the asexual parasitemia is still detected more than 10% study subjects, it is assumed parasites resistance against artemisinin. Methods: Analysis used data from Monitoring Drug Resistance In Subject With P.falciparum And P.vivax Malaria In Kalimantan And Sulawesi. Clinical data was gotten from anamnesis to identify clinical symptoms and physical examination including vital and clinical signs that was notified in case report form (CRF). Parasitological data was cross check examination from NIHRD microscopist for parasite density, and PCR examination result for Plasmodium detection and speciation that were recorded in log book and/or CRF. Clinical and parasitological response of DHP was examined with compared the condition of falciparum and vivax malaria on D0 (before treatment) and D3 (after 3 days treatment with completed dose). Result: Total malaria subject that were analyzed 206 subject, that were 119 falciparum malaria and 87 vivax malaria. Proportion subject falciparum and vivax malaria with clinical symptoms deceased significantly on D3 (p&lt;0.05), accepted diarrhea on subject with vivax malaria. Proportion clinical signs also decreased significantly on D3, accepted dyspneu on falciparum malaria subject. From 206 malaria subject, only 1 subject (0,8%) with falciparum malaria that still was found asexual parasite with low density (10/ul). Proportion subject with gametocyte also decreased significantly on falciparum malaria (p=0,000) and vivax malaria (p=0,000). Conclusion: Clinical and parasitological response of DHP in falciparum and vivax subjects was excellent by D3. Only one falciparum malaria subject (0,8%) was still detected asexual parasitemia with the density of 10/ul. DHP has rapid action and no clear signs artemisinin resistance