The Extent of Information Disclosed in the Practice of Islamic Banking Annual Reports

This research investigates the extent of disclosure in Islamic banking annual reports. The period of study is from year 1997 to 2006, a period after the regulations for financial reporting rapidly developed. This study reviews the issues on disclosure extent and the Shari’ah perspectives related to contracts, governance and disclosure. Information disclosure can be divided into two categories -voluntary and regulated The traditional view on disclosure highlighted that the added value of information can be used to reduce conflicts. Meanwhile, from the perspective of the Shari’ah, the contracting parties need to observe the Shari’ah principles in identifying the information that need to be disclosed. This study examined the disclosure practice of 95 annual reports of full- fledged Islamic banks (IB) and windows (Islamic banking scheme or IBS). Comparative analysis on the practices of IB and IBS indicated that information disclosed in the IB’s and IBS’s annual reports are slightly different especially for voluntary disclosure and in the period before and immediately after the enforcement of disclosure regulations (2000-2003). Furthermore, this study found that: i) bank size, board independence and the number of Shari’ah committee members significantly determine the extent of voluntary disclosure; ii) bank size, liquidity, board committee, board independence and audit committee independence significantly determine the extent of regulated disclosure; iii) size and board independence significantly determine the extent of all type of disclosure; and iv) there is an evident of co-integrated relationship among a few sets of variables in the long run. Overall, the minimum best practices are not satisfactorily met judging from both voluntary disclosure and the level of conformity to regulations. Regulators may find these findings to be useful for Shari’ah governance and monitoring purposes as well as in promoting transparency, ‘market discipline’ and the social functions of this industry to the Muslims

Rancang Bangun Sistem Informasi Kenaikan Pangkat Guru Berbasis Web Dengan Menggunakan Framework Laravel Pada SMK Negeri 2 Kisaran

SMK Negeri 2 Kisaran merupakan salah satu sekolah terbaik di Kabupaten Asahan, tentunya sekolah yang baik juga memiliki guru-guru yang baik dan profesional. Untuk membantu produktifitas kinerja guru agar tetap baik sesuai yang diharapkan, pengelolaan data guru-guru harus dikelola secara baik dan tersetruktur,  salah satunya adalah pengelolaan biodata guru, pengusulan kenaikan pangkat guru, dan arsip persyaratan usulan kenaikan pangkat guru harus di kelola dengan benar. Seiring berkembangnya teknologi informasi, oleh karena itu SMK Negeri 2 Kisaran harus mengikuti perkembagnan teknologi informasi yaitu dengan membangun sebuah sistem yang akan membantu para guru untuk pengusulan kenaikan pangkat guru, pengelolaan biodata guru, dan arsip persyaratan kenaikan pangkat guru pada SMK Negeri 2 Kisaran, Sistem informasi ini akan dirancang dengan menggunakan Class Diagram, Use Case Diagram, Activity Diagram, dan dibangun dengan menggunakan beberapa bahasa pemrograman yaitu HTML, PHP, CSS, dengan menggunakan Framerwork Laravel, MySQL sebagai DBMS, dan Sublime Text sebagai text editor. Hasil dari Tugas Akhir  ini adalah sebuah sistem informasi kenaikan pangkat guru yang akan membantu guru pada proses pengusulan kenaikan pangkat guru, pengelolaan biodata guru, dan  arsip persyaratan usulan kenaikan pangkat guru

Information Technology Utilization on the Performance of Sharia Bank Employees in Palopo City

This study aims to examine the impact of information technology on the performance of Sharia Bank employees in Palopo City. The world is entering the industrial era known as 4.0 in which human activities rely on information and communication technology. The internet has also become an inseparable part of it. This study used a quantitative method by administering questionnaires to the respondents. The results showed that information technology has a significant impact on the performance of Sharia Bank in Palopo City. percentage of the influence of information technology on the performance of sharia bank employees in Palopo City is 59.1%. The increasing performance of the employees has an impact on the company profits and encourages the investments. Plenty invesment will create a wide employment opportunities for the community and have an impact on economic growth. It will  in turn create prosperity and walfare for a nation

User Interface and RF-Front End Design for Radio Direction Finding-Miniature Unmanned Air Vehicles (RDF-MUAV)

Radio direction finding perform better at high altitude due to greater line of sight coverage. In this paper, the radio direction finding-miniature unmanned air vehicles (RDF-MUAVs) platform able to localize the beacon by accessing the direction of signal and report it back to the ground station immediately, improving search and rescue operations. RDF-MUAV system divided into four major part; RF front end design; RF software design; ground station design; and user interface (UI). This paper focuses on two out of the four major parts, which designing a good UI and RF front end to be integrated into the system. The UI is designed using Linux, Apache, MySQL, PHP (LAMP) architecture in Raspberry Pi platform that can display accurate data obtained from RDF-MUAVs. The UI is based on HTML which is lightweight, modifiable and can be accessed through smartphone, tablets, or personal computer. In the antenna design, phase direction finder method is chosen. The rotation of antenna can be done by moving the UAV to obtain the bearing to the source signal. Proposed type of antenna is Yagi-Uda antenna due to its high gain and relatively small size. The folded dipole is chosen as the driven element of the antenna due to its bandwidth characteristics and directivity. Result shows the function-al bandwidth is 200MHz which can accept electromagnetic waves from 500MHz to 600MHz and 900MHz to 1000MHz. Overall, the design implementations provide a feasible system in search and rescue operation

The treatment of small delay case in linear multistep method

This article presents a technique on how to deal with the presence of small delay case in delay differential equations. This case has been classified as one of the difficulties in the numerical solution where it is due to the delay value that is smaller than the current step size and there is no current approximate solution that can be used in the interpolating of delay value. In this technique we will highlight on extrapolation and interpolation approaches depending on the existence of delay value in the grid point. The computational method for determining the sequence of {yn} by using the linear multistep method is investigated with the implementation of variable step size. The numerical experiments were tested on the several problems and results were compared with other approaches from those of known solvers in treating the small delay case

Solving delay differential equations using modified 2-point block method

The performance of a modified 2-point block method for solving delay differential equations (DDE) has been investigated. The proposed method computes the numerical solution at two points simultaneously and produces two new equally spaced solution values within a block. This method is based on a pair of explicit and implicit of Adams formulas which are implemented in PE(CE)s mode. The Newton divided difference interpolation has been used to approximate the delay solutions and the algorithm is implemented in variable step size. Numerical results demonstrate the efficiency of the proposed method when solving delay differential equations

Implementation of variable step size strategy for solving neutral delay differential equation in multistep block method

The numerical solution of neutral delay differential equation (NDDE) with variable step size implementation in multistep block method is addressed in this paper. The strategy of variable step size was actually from the idea in adapting the step size control mechanism in the block method that allows each block to have different step size ratios as it moves in the interval. Special attention is paid in approximating the neutral delay term using the stored value of derivative solution in Newton divided difference interpolation. Numerical results shown that the proposed multistep block method is reliable when compared with the other existing Adams method

Multistep block method for solving vanishing delay differential equations

The multistep block method is applied to solve the particular vanishing delay case in delay differential equations. The proposed method which is based on predictor-corrector scheme are used to determine three approximate solutions concurrently in each step of integration. The new strategy to obtain the solution of the vanishing delay within the three point in each block is investigated with the implementation of variable step size. Numerical results are presented for some problems to demonstrate the efficiency and accuracy of this method

Performance Evaluation of a Triple Concentric Tube Heat Exchanger Using Deionized Water and Oil-40

This study examines experimentally the performance of a horizontal triple concentric tube heat exchanger TCTHE made of copper metal using water as cooling fluid and oil-40 as hot fluid. Hot fluid enters the inner annular tube of the TCTHE in a direction at a temperature of 50, 60 and 70 oC and a flow rate of 20 l/hr. On the other hand, the cooling fluid enters the inner tube and the outer annular tube in the reverse direction (counter current flow) at a temperature of 25 oC and flow rates of 10, 15, 20, 25, 30 and 35 l/hr. The TCTHE is composed of three copper tubes with outer diameters of 34.925 mm, 22.25 mm, and 9.525 mm, and thicknesses of 1.27 mm, 1.143 mm, and 0.762 mm, respectively. TCTHE tube's length was 670 mm. Nusselt number, overall heat transfer coefficient, convective heat transfer coefficient (CHTC), friction factor and pressure drop were measured from the obtained experimental results and plotted in graphs against Reynold number and volumetric flow rate of water. These parameters appeared good results in the cooling process. Nusselt numbers increased linearly with DIW flow rate for both C1 and C2 reaching maximum values of 38.25 and 14.64 respectively. CHTC increased linearly with the DIW flow rate for both C1 and C2 reaching maximum values of 2934.3 and 871.7 respectively. Overall heat transfer coefficient of DIW reached maximum values of 296.36 and 251.4 at 35 l/hr for C1 and C2, respectively. Friction factor DIW in C1 and C2 decreased with the volumetric flow rate increases, reaching minimum values of 0.04 and 0.25 respectively. Pressure drop of DIW increased linearly with flow rate reaching maximum values of 81.4 and 4.31 for C1 and C2 respectively. This in turn leads to reduced TCTHE length and size leading to a decrease in the construction cost of the heat exchanger

Development of Monitoring System Based on Internet of Things (IoT) for Freshwater Prawn Farming

Aqua-farming or water farming is an aquatic counterpart to agriculture or ground farming. It is one of methods to make out foods or commercial product. With the current incompetent aqua-farming activities such as labour energy consumption to monitor the water quality and to change the water in the tank in schedule so that this project is important to tackle down the problems stated. This project aimed to reduce the incompetency of water quality monitoring process and the water changing process by developing a vertical freshwater prawn tank to reduce space with an automated water changing and IoT based monitoring system. The autonomous system implemented with solenoid valve and waterpump will recycle the water from the prawn tanks with the clean water from the reservoir tank. The monitoring system employs ultrasonic sensor and waterproof temperature sensor that will monitor the water level in the prawn tanks and the temperature of the water respectively that will be visualized in the Thingspeak Channel regularly. This project will be implemented as a prototype with an IoT technology for the freshwater prawn farming activity using low-cost embedded devices like Arduino Mega2560, ESP8266 Wi-Fi module and the RTC module. The value from the sensors’ reading will be visualized in the Thingspeak Channel displa