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

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

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

Aplikasi Data Warehouse untuk Menunjang Standar 3 Borang Akreditasi Prodi Informatika Universitas Mercu Buana

Dalam rangka meningkatkan kualitas pendidikan secara berkelanjutan baik input, proses maupun output dalam suatu program studi, diperlukan aplikasi yang dapat mendukung bisnis proses. Untuk mengatasi hal tersebut diperlukan solusi dasar dalam pembuatan laporan borang akreditasi khususnya standar 3 yang dapat mendukung proses pengambilan keputusan strategis untuk tingkat manajemen. Model pengambangan data warehouse yang digunakan dalam penelitian ini adalah model skema star. Hal ini akan menghasilkan suatu sistem informasi data warehouse yang dapat digunakan untuk menghasilkan informasi yang dibutuhkan dalam pengisian borang akreditasi. Data warehouse dapat menyajikan data dengan lebih cepat sesuai dengan kebutuhan serta menghasilkan informasi yang lebih ringkas. Kemudian dengan bantuan aplikasi data warehouse dapat juga dilakukan analisis multidimensi dan dapat menghasilkan informasi yang bersifat analistis, sehingga bermanfaat dalam pengambilan keputusan selanjutny

Symmetric Variants of Logistic Smooth Transition Autoregressive Models: Monte Carlo Evidences

The Smooth Transition Autoregressive (STAR) models are becoming popular in modeling economic and financial time series. The asymmetric type of the model is the Logistic STAR (LSTAR) model, which is limited in its applications as a result of its asymmetric property, which makes it suitable for modelling specific macroeconomic time series. This study was designed to develop the Absolute Error LSTAR (AELSTAR) and Quadratic LSTAR (QLSTAR) models for improving symmetry and performance in terms of model fitness. Modified Teräsvirta’s Procedure (TP) and Escribano and Jordá\u27s Procedure (EJP) were used to test for nonlinearity in the series. The performance of the AELSTAR and QLSTAR models showed that TP and EJP realized time series with improved symmetry as indicated by the lower relative frequencies than that realized with the existing LSTAR model. The AELSTAR model performed better than QLSTAR model at higher nonlinearity, and the selection of both models showed evidence of asymptotic property. The AELSTAR and QLSTAR models showed improved symmetry over the existing asymmetric LSTAR model

Modelling Long-Range Dependence and Non-linearity in the Infant Mortality Rates of African Countries.

Infant mortality rates in 34 Sub-Saharan African countries (1960–2016), obtained from the Federal Reserve Bank of St. Louis database, were examined in this paper by focusing on the degree of persistence and non-linearities in the growth rate series. Persistence deals with the degree of association between the observations. Non-linearity occurs when departing from the linear assumption as in a time trend. These two issues are relevant in this context because they are intimately related. Based on the high degree of persistence observed in the series examined, instead of investigating structural breaks, which produce abrupt changes in the data, a non-linear approach was used based on Chebyshev polynomials in time, producing smooth rather than abrupt changes. This approach has never been examined in a unified framework in the treatment of infant mortality rates. The results indicate that half of the countries examined display non-linearities and the orders of integration of the series are extremely large in all cases, being around two in the majority of them. Looking at the growth rate series, significant negative trends were observed for: Chad, Equatorial Guinea and Mozambique. Evidence of mean reversion and thus transitory shocks, were observed for Lesotho, Rwanda, Botswana and Mozambique. Time dynamics of the series were expected to persist in order to ascertain the decline in mortality rates. Therefore, serious government interventions are required in managing infant health in these countries.pre-print314 K

EFFECT OF SERVICE QUALITY AND PATIENT SATISFACTION: HOW DENTAL HOSPITALS IN INDONESIA DEAL WITH THAT?

The purpose of this research is to investigate how healthcare service quality and patients’ satisfaction are related. Thus, the study aims to assess patient’s expectations, patients’ satisfaction levels and measure the quality gap for SERVQUAL dimensions. This study employs a quantitative descriptive research approach to achieve the research objectives by testing a set of hypotheses. The data collection is by means of a self-administered questionnaire to collect primary data from 350 patients in Indonesian dental hospitals with special reference to Jakarta and Bali. The research findings reveal that the patients’ expectation and satisfaction with the healthcare SERVQUAL (tangibility, reliability, responsiveness, assurance, and empathy) is not matched and there is a gap in the service quality. However, the results indicate a service quality gap in both dental hospitals. In addition, the type of hospital has been found to affect patients’ satisfaction for tangibility, reliability, responsiveness, and empathy and assurance dimensions.  Article visualizations