110 research outputs found

    THE CONCEPT OF MUDHARABAH CONTRACT AND ITS APPLICATION TO SHARIA SECURITIES CROWDFUNDING IN INDONESIA

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    This article discusses the concept of the Mudharabah contract and its application to Sharia securities crowdfunding in Indonesia. The article has a discussion focus related to issues regarding Mudharabah which have developed both from the implementation and the provisions in it. The method used in this study is a descriptive method with a qualitative approach. The data sources used come from books, books, journals, the internet, and so on that are relevant to the subject matter. The results of the research in the article are: First, the majority of scholars define mudhrabah based on their own understanding which when the common thread is drawn that mudharabah is a cooperation contract between two parties in which one party gives his property to another party to be traded. Scholars agree on the permissibility of the mudharabah mutlaqoh contract but differ in opinion regarding the mudharabah muqayyadah which the Shafi'iyyah scholars and Maliki scholars consider invalid. The majority of scholars agree that the pillars of the mudharabah contract consist of 'aqidain, ma'qud and shighat akad Second, securities crowdfunding is a method of raising funds with a joint venture scheme carried out by business owners to start or develop their business and Sharia securities crowdfunding is crowdfunding of securities based on the principle of -Shariah principles. Third, the implementation of the mudharabah contract on Sharia securities crowdfunding in Indonesia has been carried out by several platforms, one of which is Shafiq which issues sukuk based on the mudharabah contract whose implementation is in harmony with the opinions of scholars, and the DSN-MUI fatwa

    PENGATURAN PENYELESAIAN SENGKETA DAGANG INTERNASIONAL MELALUI ARBITRASE ONLINE DAN IMPLIKASINYA DI INDONESIA

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    PENGATURAN PENYELESAIAN SENGKETA DAGANG INTERNASIONAL MELALUI ARBITRASE ONLINE DANIMPLIKASINYA DI INDONESIA (Fahmi Akbar NR, Fakultas Hukum Universitas Andalas, 84halaman, 2019) ABSTRAK Penelitian ini bertujuan untuk mengetahui kesesuaian arbitrase online dengan sistem hukum di Indonesia dan untuk mengetahui penerapan arbitrase online di Indonesia sebagai salah satu cara penyelesaian sengketa bisnis. Dalampenelitian ini juga berisikan mengenai prosedur daripada arbitrase online serta kelebihan dan kelemahan arbitrase online sebagai cara penyelesaian sengketa.Penelitian ini merupakan penelitian hukum normatif yuridis. Pendekatan penelitian dalam penelitian ini adalah pendekatan perundang-undangan. Jenis data penelitian yang digunakan adalah data premier,sekunder dan tersier. Teknik pengumpulan sumber data penelitian yang digunakan yaitu studi kepustakaan. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis data kualitatif. Hasil penelitian menunjukkan bahwa arbitrase online sesuai dan tidak bertentangan dengan Undang-Undang Nomor 30 Tahun 1999 tentang Arbitrase dan Alternatif Penyelesaian Sengketa. Sedangkan untuk penerapan dari arbitrase online itu sendiri sebenarnya belum diterapkan di Indonesia, hanya saja proseduruntuk melakukan arbitrase online sama hal nya dengan prosedur arbitrase konvensional, perbedaannya pada arbitrase online dilakukan secara online dengan menggunakan jaringan internet. Tahapan prosedur arbitrase online yaitu diawali dengan adanya perjanjian untuk menyelesaikan sengketa melalui arbitrase secara online, pengajuan perkara, pemilihan arbiter, pertukaran informasi, audiensi, dan memberitahukan putusan. Kata kunci :Alternatif Penyelesaian sengketa, Arbitrase Online, Sistem Hukum Indonesi

    Penentuan Rute Distribusi Teh Botol Menggunakan Metode Traveling Salesman Problem (Tsp) Untuk Minimasi Biaya Distribusi

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    PT. Sinar Sosro merupakan salah satu Perusahaan yang bergerak dalam produk minuman yang terletak di Jl. Cangkir KM 21 Driyorejo Gresik, ada pun macam-macam produknya seperti Teh Botol, Fruit Tea, Cuntry Choice, Tebs dll. Dalam aktivitas setiap harinya tentu Perusahaan akan melakukan pendistribusian produk kepada konsumen yang di lakukan setiap hari. Di lihat dari jumlah agen/lokasi dengan data jarak terhadap rute distribusi menimbulkan kondisi yang kurang optimal. Masalah yang dihadapi Perusahaan saat ini yaitu rute distribusi yang kurang optimal, sehingga berdampak pada biaya distribusi yang Optimal. Dalam menyelesaikan permasalahan Perusahaan dapat di lakukan dengan menggunakan metode Traveling salesman Problem, metode ini dapat di gunakan untuk menyelesaikan permasalahan penentuan jalur optimal, metode Traveling Salesman Problem itu sendiri adalah sebuah metode yang digunakan untuk meminimasi biaya distribusi dengan cara mencari jarak dan rute terdekat, waktu tercepat dan biaya yang minimal.Kata Kunci : Distribusi, Traveling salesman Problem (TSP), Minimasi Biaya.ABSTRAKPT. Sinar Sosro merupakan salah satu Perusahaan yang bergerak dalam produk minuman yang terletak di Jl. Cangkir KM 21 Driyorejo Gresik, ada pun macam-macam produknya seperti Teh Botol, Fruit Tea, Cuntry Choice, Tebs dll. Dalam aktivitas setiap harinya tentu Perusahaan akan melakukan pendistribusian produk kepada konsumen yang di lakukan setiap hari. Di lihat dari jumlah agen/lokasi dengan data jarak terhadap rute distribusi menimbulkan kondisi yang kurang optimal. Masalah yang dihadapi Perusahaan saat ini yaitu rute distribusi yang kurang optimal, sehingga berdampak pada biaya distribusi yang Optimal. Dalam menyelesaikan permasalahan Perusahaan dapat di lakukan dengan menggunakan metode Traveling salesman Problem, metode ini dapat di gunakan untuk menyelesaikan permasalahan penentuan jalur optimal, metode Traveling Salesman Problem itu sendiri adalah sebuah metode yang digunakan untuk meminimasi biaya distribusi dengan cara mencari jarak dan rute terdekat, waktu tercepat dan biaya yang minimal.Kata Kunci : Distribusi, Traveling salesman Problem (TSP), Minimasi Biaya

    PENGUNGKAPAN OTHER COMPREHENSIVE INCOME (OCI), ASIMETRI INFORMASI, DAN PRAKTIK MANAJEMEN LABA

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    The aim of this study is to examine the relationship between Other Comprehensive Income disclosure, information asymmetry, and earnings management. Other Comprehensive Income disclosure (OCI) is measured using the ratio of OCI to all comprehensive income (OCI/all comprehensive income), earnings management (DACC) measured using the modified of Jones model, and information asymmetry (SPREAD) measured using relative bid-ask spread. The population in this study is all manufacturing company listed on Indonesia Stock Exchange (BEI) in the year 2012-2013. The sampling method used in this study is purposive sampling with specified criteria. By doing sampling and processing data, the final amounts of the sample are 47 firms. This study uses simple linear regression analysis technique to examine the hypotheses. The results of this study show that there is a negative relationship between Other Comprehensive and information asymmetry There is no relationship between information asymmetry and earnings management. There is no relationship between Other Comprehensive Income disclosure and earnings management

    Sengkarut Pola Hubungan Lembaga Penyelenggara Pemilu di Daerah Otonomi Khusus

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    This article seeks to analize the pattern of relations and authority of election agencies in special autonomous regions in Indonesia. The difference in the pattern of relations between election agencies in the special sutonomy region coincided with the implementation of asymmetric decentralization policies in Indonesia. As a result, differences in authority and specificity that is owned by one region with other regions. Whereas the Indonesian constitution based on Article 22E paragraph (5) of the 1945 Constitution of the Republic of Indonesia states that all regulations relating to the electoral institutions in Indonesia apply nationally. The research method used is normative and empirical. This study found similarities and differences in the pattern of relationships and authority of election agencies in the special sutonomy Region. The similarity is that the election agencies in this Special Autonomous Region has lost certain duties and authorities that affect the pattern of their relationship. The difference lies in the lost duties and authority. In DKI Jakarta, the duties and responsibilities of the election organizers in the Regency/City are only in the context of assisting the Election organizing tasks in the Province. The duties and authority of the election organizers in DIY are reduced in the case of the Governor General Election. While in Aceh, the task of supervision is divided between two organizing agencies, namely the Aceh Panwaslih and the Aceh Province Panwaslih. In the future, this pattern of relations and authority will become a source of conflict and dispute. While in Papua Province, the election organize did not hold general elections due to the implementation of the noken system in some of these areas.   Artikel ini berupaya menganalisis pola hubungan lembaga penyelenggara pemilu di daerah otonomi khusus di Indonesia. Perbedaan pola hubungan lembaga penyelenggara pemilu di daerah otsus muncul bersamaan dengan implementasi kebijakan desentralisasi asimetris di Indonesia. Akibatnya, muncul perbedaan kewenangan dan kekhususan yang dimiliki oleh satu daerah dengan daerah lain. Padahal konstitusi Indonesia berdasarkan Pasal 22E ayat (5) UUD NRI 1945 menyebutkan bahwa segala peraturan yang terkait dengan lembaga pemilihan umum di Indonesia berlaku secara nasional. Metode penelitian yang digunakan adalah normatif dan empiris. Penelitian ini menemukan adanya kesamaan dan perbedaan pola hubungan dan kewenangan lembaga penyelenggara Pemilu di Daerah Otonomi Khusus. Kesamaannya adalah, lembaga penyelenggara Pemilu di Daerah Otonomi Khusus ini sama-sama kehilangan tugas dan kewenangan tertentu yang memengaruhi pola hubungan mereka. Perbedaannya terletak pada tugas dan kewenangan yang hilang. Di DKI Jakarta, tugas dan kewengan penyelenggara Pemilu di Kabupaten/Kota hanya dalam rangka membantu tugas penyelenggara Pemilu di Provinsi. Tugas dan kewenangan penyelenggara Pemilu di DIY diciutkan dalam hal Pemilukada Gubernur. Sedang di Aceh, tugas pengawasan dibagi kepada dua lembaga penyelenggara, yakni Panwaslih Aceh dan Panwaslih Provinsi Aceh. Ke depan, pola hubungan dan kewenangan ini menjadi sumber konflik dan sengketa. Sementara di Provinsi Papua, lembaga penyelenggara pemilu tidak melaksanakan pemilihan umum akibat penerapan sistem noken di beberapa daerah tersebut.Artikel ini berupaya menganalisis pola hubungan lembaga penyelenggara pemilu di daerah otonomi khusus di Indonesia. Metode penelitian yang digunakan adalah normatif dan empiris. Penelitian ini menemukan adanya kesamaan dan perbedaan pola hubungan dan kewenangan lembaga penyelenggara Pemilu di Daerah Otonomi Khusus. Kesamaannya adalah, lembaga penyelenggara Pemilu di Daerah Otonomi Khusus ini sama-sama kehilangan tugas dan kewenangan tertentu yang memengaruhi pola hubungan mereka. Perbedaannya terletak pada tugas dan kewenangan yang hilang. Di DKI Jakarta, tugas dan kewengan penyelenggara Pemilu di Kabupaten/Kota hanya dalam rangka membantu tugas penyelenggara Pemilu di Provinsi. Tugas dan kewenangan penyelenggara Pemilu di DIY diciutkan dalam hal Pemilukada Gubernur. Sedang di Aceh, tugas pengawasan dibagi kepada dua lembaga penyelenggara, yakni Panwaslih Aceh dan Panwaslih Provinsi Aceh. Ke depan, pola hubungan dan kewenangan ini menjadi sumber konflik dan sengketa. Sementara di Provinsi Papua, lembaga penyelenggara pemilu tidak melaksanakan pemilihan umum akibat penerapan sistem noken di beberapa daerah tersebut

    THE POWER OF SPONSORSHIP PROGRAM IN ENHANCING BRAND IMAGE - A STUDY ON THE EFFECTIVENESS OF KIA SPONSORING THE FIFA WORLD CUP 2010

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    In this research, the effectiveness is defined by the success of a sponsorship program to capture the audience attention in elevating the brand power and brand image. Today, a large number of events are using sponsorship support to offer more exciting programs and to help defray rising costs. Sponsorship allows companies to reach specifically targeted niche markets without any waste. Sponsorship offers the possibility of achieving several goals at once. Just like attendance profiles, marketing opportunities or media coverage, this rich emotional content of sport events may affect sponsors’ return on investment. Most sponsorship deals involve long-term relationship. The visibility of sponsorship is bound to affect the image of the company as surely as the company’s logo and livery. Subsequently, an unpleasant thought-out sponsorship may deliver no effect or in certain case scenario it may backfire the sponsorship return on investment. The purpose of this quantitative study is to understand the effectiveness of Kia Motors sponsoring The FIFA World Cup 2010 to enhance branding. From the result of this research, it is clear that Congruence between Sponsor and Sponsored Object, Sponsored Object Category Involvement, Sponsor Category Involvement, Sponsorship Attitude helps the sponsorship program of Kia sponsoring The FIFA World Cup 2010 to be effective. Some of the respondent has also give a good opinion that sponsorship creates a better atmosphere in a sports competition as well as it is a colorful to the sport competition. It is good that Kia have chosen the World Cup as a sponsorship medium because it leads to a successful and effective sponsorship programsponsorship, marketing, effectiveness

    Pengaruh Audit Operasional dan Prosedur Persediaan Barang terhadap Efektivitas Persediaan Barang (Studi Kasus pada Pt.indomarco Prismatama Cabang Bandung) Juduxl Bahasa Inggris

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    In line with the development of the company, the management is required to manage the activities of company operations effectively. Operational audits is required in the management of inventory, that overcome the various issues that arise in management inventory. Meanwhile, procedure inventory needed as guidelines for employee in do activities warehousing. So at the end operational audits and procedure is expected to improve the effectiveness inventory. The objective of this research was to determine the influence of the operational audits and procedure inventory on effectiveness inventory. This Research use descriptive verification method . The population of this research is part of inventory admin, receiving, warehouse with sample of 53 respondents. The data  used in this research is primary data through questionnaires and interviews, and secondary data through library research. The methods of analysis used in this research is multiple linear regression analysis, simultaneous test (F test) and partial test (t test). The result obtained of coefficient determination R Square is 76,1%. The result of this research indicate that simultaneously operational audist and procedure inventory significantly influence the effectiveness inventory, while operational audits partially not significantly influence the effectiveness inventory and procedure inventory significantly influence the effectiveness inventory
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