Letteratura scientifica selezionata sul tema "Charities, in the U.S"

The Industry Commission has carried out Australia's largest inquiry into charities.It was, from the point of view of charities, an unsatisfactory operation, all the moreso since it was not clear why the task had been given to the commission. This articleexamines the commission?s work in three ways: the overall relationship betweengovernment and charities; the commission?s proposed major reforms; and the minorreforms.

ABSTRAK Kemisikinan merupakan suatu permasalahan yang harus ditemukan cara mengentaskannya. Islam agama yang sempurna telah memberikan solusi melalui instrument zakat, infak, dan sedekah. Tujuan dari penelitian ini adalah untuk menilai dampak zakat, infak, sedekah di LAZNAS LMI (Lembaga Manajemen Infaq) dengan Pendekatan CIBEST. Metode penelitian yang digunakan adalah kuantitatif dengan uji beda antara kondisi material dan spiritual mustahik sebelum dibantu dengan setelah disalurkan dana ZIS. Hasil analisis dari 355 penerima manfaat menunjukkan bahwa pada kuadran I, penerima manfaat yang dikategorikan sejahtera bertambah 28% sesudah dibantu. Pada kuadran II, penerima manfaat yang dikategorikan miskin secara material menurun sebesar 27,7%. Selain itu pada kuadran IV penerima manfaat yang dikategorikan miskin secara absolut, juga ikut menurun sebesar 0,3%. Hasil Uji Beda juga menunjukan ada perbedaan indeks spiritual maupun indeks material penerima manfaat antar sebelum dan sesudah pemberian dana ZIS dibuktikan dengan Uji Beda Wilcoxon untuk indeks material value, dan Uji T berpasangan untuk indeks spiritual value.. Dengan adanya hasil penilaian kaji dampak ini diharapkan dampak dari bantuan yang diberikan bisa terukur dan juga menjadi bahan evaluasi serta perencanaan untuk program-program yang akan datang. Implikasi temuan penelitian ini dapat memberikan refrensi terkait manfaat zakat, infak, sedekah dalam membantu mengetaskan kemiskinan yang dilakukan oleh lembaga amil zakat nasional. Secara praktik, Lembaga Manajemen Infaq perlu memberikan perhatian khusus kepada mustahik yang berada di kategori miskin absolut, dengan memberikan intervensi ekonomi dan pembinaan secara spiritual. Kata Kunci: Kaji Dampak, ZIS, Kemiskinan, CIBEST, Lemabga Amil Zakat, Lembaga Manajemen Infaq. ABSTRACT Poverty is a problem that must find a way to eradicate. Islam, the perfect religion, has provided a solution through the instruments of zakat, infaq, and shadaqah. The purpose of this study was to assess the impact of Zakat, Sedekah, and Infaq in Lembaga Manajemen Infaq with the CIBEST Approach. The method used is quantitative by distributing questionnaires and testing the difference between the material and spiritual conditions of the mustahik before being assisted with after the ZIS funds are distributed. The results of the analysis of 355 beneficiaries showed that in quadrant I, beneficiaries categorized as prosperous increased by 28% after being assisted. In quadrant II, beneficiaries categorized as materially poor decreased by 27.7%. In addition, in quadrant IV, beneficiaries who are categorized as absolute poor also decreased by 0.3%. The results of the Difference Test also show that there are differences in the spiritual index and material index of beneficiaries between before and after the provision of ZIS funds, as evidenced by the Wilcoxon Difference Test for the material value index, and the paired T-test for the spiritual value index. The assistance provided can be measured and can also be used as material for evaluation and planning for future programs. The implications of the findings of this study can provide a reference regarding the benefits of zakat, shadaqah, and infaq in helping to alleviate poverty carried out by the national amil zakat institution. In practice, Amil Zakat Organization needs to pay special attention to mustahik who are in the absolute poor category, by providing economic intervention and spiritual guidance. Keywords: Assessment of Impact, ZIS, Poverty, CIBEST, Amil Zakat Organization, Lembaga Manajemen Infaq. DAFTAR PUSTAKA Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). Identifying the poor and the needy among the beneficiaries of zakat Need for a zakat-based poverty threshold in Nigeria. International Journal of Social Economics, 44(4), 446–458. https://doi.org/10.1108/IJSE-09-2015-0234 Amalia, & Mahalli, K. (2012). Analisis peran zakat dalam mengurangi kemiskinan: Studi kasus dompet dhuafa republika. Jurnal Ekonomi dan Keuangan. Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097 Ashar, M. A., & Nafik, M. (2019). Implementasi metode CIBEST (Center of Islamic business and economic studies) dalam mengukur peran zakat produktif terhadap pemberdayaan mustahiq di lembaga yayasan dana sosial al-falah (ydsf) Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 6(5). 1057-1071. https://doi.org/10.20473/vol6iss20195pp1057-1071 Asian Development Bank. (2021). Daftar negara dengan penduduk hidup di bawah garis kemiskinan terbanyak di Asia Tenggara. Retrieved from https://databoks.katadata.co.id/datapublish/2021/11/19/daftar-negara-dengan-penduduk-hidup-di-bawah-garis-kemiskinan-terbanyak-di-asia-tenggara Asmalia, S., Kasri, R. A., & Ahsan, A. (2018). Exploring the potential of zakah for supporting realization of sustainable development Goals (SDGs) in Indonesia. International Journal of Zakat, 3(4), 51–69. https://doi.org/10.37706/IJAZ.V3I4.106 Ayuniyyah, Q., Pramanik, A. H., Md Saad, N., & Ariffin, M. I. (2022). The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia. International Journal of Islamic and Middle Eastern Finance and Management. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IMEFM-08-2020-0403 Ayyubi, S. el, & Saputri, H. E. (2018). Analysis of the impact of zakat, infak, and sadaqah distribution on poverty alleviation based on the CIBEST model (Case study: Jogokariyan baitul maal mosque, Yogyakarta). In International Journal of Zakat, 3(2), 85-97. https://doi.org/10.37706/ijaz.v3i2.80 Beik, I. S., & Arsyianti, L. D. (2015). Construction of CIBEST model as measurement of poverty and welfare indices from Islamic perspective. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(1), 87–104. https://doi.org/10.15408/AIQ.V7I1.1361 Beik, I. S., & Arsyianti, L. D. (2016). Measuring zakat impact on poverty and welfare using Cibest model. Journal of Islamic Monetary Economics and Finance, 1(2), 141–160. https://doi.org/10.21098/JIMF.V1I2.524 Beik, I. S., & Arsyianti, L. D. (2017). Ekonomi pembangunan syariah. Surabaya: Rajagrafindo Persada. BPS. (2022). Persentase penduduk miskin September 2021 turun menjadi 9,71 persen. Retrieved from https://www.bps.go.id/pressrelease/2022/01/17/1929/persentase-penduduk-miskin-september-2021-turun-menjadi-9-71-persen.html Efendi, M. S., & Fathurrohman, M. S. (2021). Dampak zakat terhadap kesejahteraan material dan spiritual mustahik (Studi kasus baznas microfinance desa sawojajar). Jurnal Ekonomi Syariah Teori dan Terapan, 8(6), 686-695. https://doi.org/10.20473/VOL8ISS20216PP686-695 Ghahari, S., Khademolreza, N., Ghasemnezhad, S., Babagholzadeh, H., & Ghayoomi, R. (2018). Comparison of anxiety and depression in victims of spousal abused and non-abused women in primary health care (PHC) in Babol-Iran. UCT Journal of Social Science and Humanities Research, 6(2), 14-18. https://doi.org/10.24200/jsshr.vol6iss02pp14-18 Halimatussakdiyah, & Nurlaily. (2021). Analisis pendayagunaan zakat produktif dalam mengurangi kemiskinan berdasarkan model Cibest (Studi kasus badan amil zakat nasional Prov Sumut). At-Tawassuth: Jurnal Ekonomi Islam, 1(Januari –Juni 2021), 12–25. Handayani, R. (2020). Model Cibest terhadap pengelolaan zakat produktif untuk mengukur kesejahteraan mustahik (Studi kasus Lazisnu Kota Metro). Skripsi tidak dipublikasikan. Lampung: IAIN Metro. Hayakawa, H., & Venieris, Y. P. (2019). Duality in human capital accumulation and inequality in income distribution. Eurasian Economic Review, 9(3), 285–310. https://doi.org/10.1007/S40822-018-0110-8 Indriastuti, H. (2019). Entrepreneurial innovativeness, relational capabilities, and value co-creation to enhance marketing performance. Humanities & Social Sciences Reviews, 7(3), 181–188. https://doi.org/10.18510/hssr.2019.7328 Istikoma. (2017). Asesmen kesejahteraan model Cibest (Centre of Islamic Business and Economic Studies): Studi pada nelayan di Kecamatan Kandanghaur Kabupaten Indramayu. Skripsi tidak dipublikasikan. Bandung: Universitas Pendidikan Indonesia. Kailani, N., & Slama, M. (2019). Accelerating Islamic charities in Indonesia: Zakat, sedekah and the immediacy of social media. South East Asia Research, 28(1), 70–86. https://doi.org/10.1080/0967828X.2019.1691939 Kasri, R. A. (2013). Giving behaviors in Indonesia: Motives and marketing implications for Islamic charities. Journal of Islamic Marketing, 4(3), 306–324. https://doi.org/10.1108/JIMA-05-2011-0044 Kasri, R. A., & Ramli, U. H. (2019). Why do Indonesian muslims donate through mosques?: A theory of planned behaviour approach. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 663–679. https://doi.org/10.1108/IMEFM-11-2018-0399 Kementrian Agama Republik Indonesia. (2019). Al-Quran dan terjemahannya. Jakarta: Kemenag RI. Kurbanov, R. A., Afad Oglu Gurbanov, R., Belyalova, A. M., Maksimova, E. v, Leonteva, I. A., & Sharonov, I. A. (2017). Practical advice for teaching of university students the mechanisms of self-government of safe behavior. Electronic Journal of Mathematics Education, 12(1), 35-42. https://doi.org/10.29333/iejme/596 Mulyani, E. F. (2018). Analisis dampak pendistribusian dana zakat terhadap tingkat kemiskinan mustahik dengan menggunakan model Cibest (Studi kasus: LAZ dompet dhuafa daerah istimewa Yogyakarta). Skripsi tidak dipublikasikan. Yogyakarta: UIN Sunan Kalijaga. Nisa, N. I. (2022). Penerapan model CIBEST dalam pengentasan kemiskinan di Indonesia. Retrieved from https://kumparan.com/naylazzatnsa/penerapan-model-cibest-dalam-pengentasan-kemiskinan-di-indonesia-1xkNF2L43tu/full Obaidullah, M. (2008). Introduction to Islamic microfinance. India: IBF Net (P) Limited. Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510. https://doi.org/10.1108/JIABR-07-2017-0097 Pistrui, D., & Fahed-Sreih, J. (2010). Islam, entrepreneurship and business values in the Middle East. International Journal of Entrepreneurship and Innovation Management, 12(1), 107–118. https://doi.org/10.1504/IJEIM.2010.033170 Puskas BAZNAS. (2016). Kaji dampak penyaluran zakat baznas terhadap kesejahteraan mustahik tahun 2016. Jakarta: Puskas BAZNAS. Putri, O. R. (2020). Hubungan antara spiritualitas dengan kebermaknaan hidup pada remaja di panti asuhan budi mulya sukarame Bandar Lampung. Skripsi tidak dipublikasikan. Lampung: UIN Raden Intan. Rahmat, R. S., & Nurzaman, M. S. (2019). Assesment of zakat distribution: A case study on zakat community development in Bringinsari village, Sukorejo district, Kendal. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 743–766. https://doi.org/10.1108/IMEFM-12-2018-0412 Reza Dasangga, D. G., & Cahyono, E. F. (2020). Analisis peran zakat terhadap pengentasan kemiskinan dengan model Cibest (Studi kasus rumah gemilang Indonesia kampus Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 7(6), 1060-1073. https://doi.org/10.20473/vol7iss20206pp1060-1073 Rijal, K., Zainuri, A., & Azwari, P. C. (2020). Impact analysis of the zakat, infaq and shadaqah funds distribution to the poverty level of mustahik by using Cibest method Indonesia. Fikri: Jurnal Kajian Agama,Sosial dan Budaya, 5(1), 145-158. https://doi.org/10.25217/jf.v5i1.982 Rozalinda. (2014). Ekonomi Islam: Teori dan aplikasinya pada aktivitas ekonomi. Jakarta: Rajagrafindo. Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036 Saad, R. A. J., & Haniffa, R. (2014). Determinants of (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193. https://doi.org/10.1108/JIABR-10-2012-0068 Salam, A., & Nisa, R. (2021). Analisis pengaruh pendistribusian dana zakat terhadap mustahik ditinjau dengan menggunakan metode CIBEST. Jurnal Ekonomi Syariah Indonesia, 9(1), 67–73. https://doi.org/10.21927/jesi.2021.11(1).67-73 Sanrego, & Taufik. (2016). Fiqih tamkin (Fiqih pemberdayaan). Jakarta: QisthiPress. Sudarmanto, E., Revida, E., Zaman, N., Simarmata, M. M. T., Purba, S., Syafrizal, S., Bachtiar, E., Faried, A. I., Nasrullah, N., Marzuki, I., Hastuti, P., Jamaludin, J., Kurniawan, I., Mastutie, F., Susilawaty, A. (2020). Konsep Dasar Pengabdian Kepada Masyarakat: Pembangunan dan Pemberdayaan. Medan: Yayasan Kita Menulis. Sugiyono. (2015). Metode penelitian pendidikan (Pendekatan kuantitatif, kualitatif, dan R&D). Bandung: CV. Alfabeta. Suharto, E. (2005). Membangun masyarakat memberdayakan rakyat kajian strategis pembangunan kesejahteraan sosial dan pekerja sosial. Bandung: PT. Revika Aditama. Sumantri, R., Iswati, S., & Mufrodi, A. (2019). 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ABSTRAK Kemisikinan merupakan suatu permasalahan yang harus ditemukan cara mengentaskannya. Islam agama yang sempurna telah memberikan solusi melalui instrument zakat, infak, dan sedekah. Tujuan dari penelitian ini adalah untuk menilai dampak zakat, infak, sedekah di LAZNAS LMI (Lembaga Manajemen Infaq) dengan Pendekatan CIBEST. Metode penelitian yang digunakan adalah kuantitatif dengan uji beda antara kondisi material dan spiritual mustahik sebelum dibantu dengan setelah disalurkan dana ZIS. Hasil analisis dari 355 penerima manfaat menunjukkan bahwa pada kuadran I, penerima manfaat yang dikategorikan sejahtera bertambah 28% sesudah dibantu. Pada kuadran II, penerima manfaat yang dikategorikan miskin secara material menurun sebesar 27,7%. Selain itu pada kuadran IV penerima manfaat yang dikategorikan miskin secara absolut, juga ikut menurun sebesar 0,3%. Hasil Uji Beda juga menunjukan ada perbedaan indeks spiritual maupun indeks material penerima manfaat antar sebelum dan sesudah pemberian dana ZIS dibuktikan dengan Uji Beda Wilcoxon untuk indeks material value, dan Uji T berpasangan untuk indeks spiritual value.. Dengan adanya hasil penilaian kaji dampak ini diharapkan dampak dari bantuan yang diberikan bisa terukur dan juga menjadi bahan evaluasi serta perencanaan untuk program-program yang akan datang. Implikasi temuan penelitian ini dapat memberikan refrensi terkait manfaat zakat, infak, sedekah dalam membantu mengetaskan kemiskinan yang dilakukan oleh lembaga amil zakat nasional. Secara praktik, Lembaga Manajemen Infaq perlu memberikan perhatian khusus kepada mustahik yang berada di kategori miskin absolut, dengan memberikan intervensi ekonomi dan pembinaan secara spiritual. Kata Kunci: Kaji Dampak, ZIS, Kemiskinan, CIBEST, Lemabga Amil Zakat, Lembaga Manajemen Infaq. ABSTRACT Poverty is a problem that must find a way to eradicate. Islam, the perfect religion, has provided a solution through the instruments of zakat, infaq, and shadaqah. The purpose of this study was to assess the impact of Zakat, Sedekah, and Infaq in Lembaga Manajemen Infaq with the CIBEST Approach. The method used is quantitative by distributing questionnaires and testing the difference between the material and spiritual conditions of the mustahik before being assisted with after the ZIS funds are distributed. The results of the analysis of 355 beneficiaries showed that in quadrant I, beneficiaries categorized as prosperous increased by 28% after being assisted. In quadrant II, beneficiaries categorized as materially poor decreased by 27.7%. In addition, in quadrant IV, beneficiaries who are categorized as absolute poor also decreased by 0.3%. The results of the Difference Test also show that there are differences in the spiritual index and material index of beneficiaries between before and after the provision of ZIS funds, as evidenced by the Wilcoxon Difference Test for the material value index, and the paired T-test for the spiritual value index. The assistance provided can be measured and can also be used as material for evaluation and planning for future programs. The implications of the findings of this study can provide a reference regarding the benefits of zakat, shadaqah, and infaq in helping to alleviate poverty carried out by the national amil zakat institution. In practice, Amil Zakat Organization needs to pay special attention to mustahik who are in the absolute poor category, by providing economic intervention and spiritual guidance. Keywords: Assessment of Impact, ZIS, Poverty, CIBEST, Amil Zakat Organization, Lembaga Manajemen Infaq. DAFTAR PUSTAKA Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). Identifying the poor and the needy among the beneficiaries of zakat Need for a zakat-based poverty threshold in Nigeria. International Journal of Social Economics, 44(4), 446–458. https://doi.org/10.1108/IJSE-09-2015-0234 Amalia, & Mahalli, K. (2012). Analisis peran zakat dalam mengurangi kemiskinan: Studi kasus dompet dhuafa republika. Jurnal Ekonomi dan Keuangan. Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097 Ashar, M. A., & Nafik, M. (2019). Implementasi metode CIBEST (Center of Islamic business and economic studies) dalam mengukur peran zakat produktif terhadap pemberdayaan mustahiq di lembaga yayasan dana sosial al-falah (ydsf) Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 6(5). 1057-1071. https://doi.org/10.20473/vol6iss20195pp1057-1071 Asian Development Bank. (2021). Daftar negara dengan penduduk hidup di bawah garis kemiskinan terbanyak di Asia Tenggara. Retrieved from https://databoks.katadata.co.id/datapublish/2021/11/19/daftar-negara-dengan-penduduk-hidup-di-bawah-garis-kemiskinan-terbanyak-di-asia-tenggara Asmalia, S., Kasri, R. A., & Ahsan, A. (2018). Exploring the potential of zakah for supporting realization of sustainable development Goals (SDGs) in Indonesia. International Journal of Zakat, 3(4), 51–69. https://doi.org/10.37706/IJAZ.V3I4.106 Ayuniyyah, Q., Pramanik, A. H., Md Saad, N., & Ariffin, M. I. (2022). The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia. International Journal of Islamic and Middle Eastern Finance and Management. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IMEFM-08-2020-0403 Ayyubi, S. el, & Saputri, H. E. (2018). Analysis of the impact of zakat, infak, and sadaqah distribution on poverty alleviation based on the CIBEST model (Case study: Jogokariyan baitul maal mosque, Yogyakarta). In International Journal of Zakat, 3(2), 85-97. https://doi.org/10.37706/ijaz.v3i2.80 Beik, I. S., & Arsyianti, L. D. (2015). Construction of CIBEST model as measurement of poverty and welfare indices from Islamic perspective. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(1), 87–104. https://doi.org/10.15408/AIQ.V7I1.1361 Beik, I. S., & Arsyianti, L. D. (2016). Measuring zakat impact on poverty and welfare using Cibest model. Journal of Islamic Monetary Economics and Finance, 1(2), 141–160. https://doi.org/10.21098/JIMF.V1I2.524 Beik, I. S., & Arsyianti, L. D. (2017). Ekonomi pembangunan syariah. Surabaya: Rajagrafindo Persada. BPS. (2022). Persentase penduduk miskin September 2021 turun menjadi 9,71 persen. Retrieved from https://www.bps.go.id/pressrelease/2022/01/17/1929/persentase-penduduk-miskin-september-2021-turun-menjadi-9-71-persen.html Efendi, M. S., & Fathurrohman, M. S. (2021). Dampak zakat terhadap kesejahteraan material dan spiritual mustahik (Studi kasus baznas microfinance desa sawojajar). Jurnal Ekonomi Syariah Teori dan Terapan, 8(6), 686-695. https://doi.org/10.20473/VOL8ISS20216PP686-695 Ghahari, S., Khademolreza, N., Ghasemnezhad, S., Babagholzadeh, H., & Ghayoomi, R. (2018). Comparison of anxiety and depression in victims of spousal abused and non-abused women in primary health care (PHC) in Babol-Iran. UCT Journal of Social Science and Humanities Research, 6(2), 14-18. https://doi.org/10.24200/jsshr.vol6iss02pp14-18 Halimatussakdiyah, & Nurlaily. (2021). Analisis pendayagunaan zakat produktif dalam mengurangi kemiskinan berdasarkan model Cibest (Studi kasus badan amil zakat nasional Prov Sumut). At-Tawassuth: Jurnal Ekonomi Islam, 1(Januari –Juni 2021), 12–25. Handayani, R. (2020). Model Cibest terhadap pengelolaan zakat produktif untuk mengukur kesejahteraan mustahik (Studi kasus Lazisnu Kota Metro). Skripsi tidak dipublikasikan. Lampung: IAIN Metro. Hayakawa, H., & Venieris, Y. P. (2019). Duality in human capital accumulation and inequality in income distribution. Eurasian Economic Review, 9(3), 285–310. https://doi.org/10.1007/S40822-018-0110-8 Indriastuti, H. (2019). Entrepreneurial innovativeness, relational capabilities, and value co-creation to enhance marketing performance. Humanities & Social Sciences Reviews, 7(3), 181–188. https://doi.org/10.18510/hssr.2019.7328 Istikoma. (2017). Asesmen kesejahteraan model Cibest (Centre of Islamic Business and Economic Studies): Studi pada nelayan di Kecamatan Kandanghaur Kabupaten Indramayu. Skripsi tidak dipublikasikan. Bandung: Universitas Pendidikan Indonesia. Kailani, N., & Slama, M. (2019). Accelerating Islamic charities in Indonesia: Zakat, sedekah and the immediacy of social media. South East Asia Research, 28(1), 70–86. https://doi.org/10.1080/0967828X.2019.1691939 Kasri, R. A. (2013). Giving behaviors in Indonesia: Motives and marketing implications for Islamic charities. Journal of Islamic Marketing, 4(3), 306–324. https://doi.org/10.1108/JIMA-05-2011-0044 Kasri, R. A., & Ramli, U. H. (2019). Why do Indonesian muslims donate through mosques?: A theory of planned behaviour approach. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 663–679. https://doi.org/10.1108/IMEFM-11-2018-0399 Kementrian Agama Republik Indonesia. (2019). Al-Quran dan terjemahannya. Jakarta: Kemenag RI. Kurbanov, R. A., Afad Oglu Gurbanov, R., Belyalova, A. M., Maksimova, E. v, Leonteva, I. A., & Sharonov, I. A. (2017). Practical advice for teaching of university students the mechanisms of self-government of safe behavior. Electronic Journal of Mathematics Education, 12(1), 35-42. https://doi.org/10.29333/iejme/596 Mulyani, E. F. (2018). Analisis dampak pendistribusian dana zakat terhadap tingkat kemiskinan mustahik dengan menggunakan model Cibest (Studi kasus: LAZ dompet dhuafa daerah istimewa Yogyakarta). Skripsi tidak dipublikasikan. Yogyakarta: UIN Sunan Kalijaga. Nisa, N. I. (2022). Penerapan model CIBEST dalam pengentasan kemiskinan di Indonesia. Retrieved from https://kumparan.com/naylazzatnsa/penerapan-model-cibest-dalam-pengentasan-kemiskinan-di-indonesia-1xkNF2L43tu/full Obaidullah, M. (2008). Introduction to Islamic microfinance. India: IBF Net (P) Limited. Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510. https://doi.org/10.1108/JIABR-07-2017-0097 Pistrui, D., & Fahed-Sreih, J. (2010). Islam, entrepreneurship and business values in the Middle East. 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Even though the European Union attempts to harmonise the tax system of member countries as much as possible, not even implementation of VAT in all member countries can ensure united approach to taxation within the EU. The diploma thesis presented here focuses on the area of supply of services connected with immovable property which can be shown as an example of different approaches across the EUs member states. The reader of this thesis finds a detailed analysis of Czech legislation as well as analysis of CJEUs judicials of used terms and a comprehensive review of obligations arising when supplying services connected with immovable property in the EU.

The main subject of this thesis is the liquidity -- very important premise for long-term existence of every firm. The aim is to characterize financial management with emphasis on liquidity and cash management in two different firms. Two mentioned firms are quite specific -- broker company and leasing company. Because of this the key goal of this thesis is the analysis and evaluation of their liquidity, monitoring similarity and diversity in procedures which the firms use in cash management. The basic question is the evaluation of process of cash management in two mentioned firms, understanding of preferred instruments and identification if it is sufficient for stable financial solvency. The particular procedures and methods in cash management in two different firms are mentioned in this thesis. Attention is paid on working capital, liquidity ratios and other -- cash flow statement, plan of payment etc.

La sante en u. R. S. S. Et en russie traite de differents problemes concernant de pres ou de loin la sante des personnes. La periode va de la revolution d'octobre (avec quelques rappels historiques a l'ete 1996. Les domaines abordes concernent les problemes d'organisation des systemes russes et sovietiques, les difficultes rencontrees lors de la transition du mode de financement des caisses d'assurance maladie. Le cas de la structure du systeme de sante militaire en temps de paix et de guerre est aborde dans le cadre de l'organisation. L'aspect sante recouvre tous les domaines entrant directement en contact avec les maladies qui exercent une influence sur la sante. Le chapitre montre la perception particuliere de certaines maladies (courantes en occident) et l'impact qu'elles peuvent avoir en russie. Les services particuliers ou specialites sont abordees dans ce cadre ainsi que la psychiatrie ou le sida. Dans la derniere partie est examinee l'influence des facteurs ecologiques (nucleaire et autre) ainsi que l'aspect assez particulier de la guerre nucleaire biologique et chimique
Health in the ussr and in russia deals with different problems which regard to this matter, closer or at a larger scale, the health of the inhabitants of these countries. The period of time goes by the october revolution, with few historical calling to mind, to the summer 1996. Fields tackled are such as organisation problems, russian and soviet systems, difficulties due to the transition of the department of health insurance financing methods. The case of the structure of the military health system in peacetime and wartime is dealt with in the organisation part. The aspect of health covers all the fields dealing directly with diseases influencing the health. The chapter shows the particular perception of some diseases (usually found in western countries) and the effect they can have in russia. The particular institutions and specialized services are tackled in this scope, so as psychiatry and aids. The influence of ecological factors (nuclear and other) and the special aspect of nuclear, biological and chemical war are inspected in the last part

This work deals with analysis of phonation in patients with Parkinson’s disease (PD). Approximately 90% of patients with Parkinson’s disease suffer from speech motor dysfunction called hypokinetic dysarthria. System for Parkinson’s disease analysis from speech signals is proposed and several types of features are examined. Czech Parkinson’s speech database called PARCZ is used for classification. This dataset consists of 84 PD patients and 49 healthy controls. Results are evaluated in two ways. Firstly, features are individually analysed by Spearman correlation, mutual information and Mann-Whitney U test. Classification is based on random forests along with leave-one-out validation. Secondly, SFFS algorithm is employed for feature selection in order to get the best classification result. Proposed system is tested for each gender individually and both genders together as well. Best result for both genders together is expressed by accuracy 89,47 %, sensitivity 91,67% and specificity 85,71 %. Results of this work showed that the most important vowel realizations for phonation analysis are sustained vowels pronounced with maximum or minimum intensity (not whispering).

Presented master thesis focuses on comparison of total replacement with fixed polyethylene and replacement with dual mobility of trapeziometacarpal joint. Computational models consist of bones trapezium, trapezoid, first and second metacarpal and components of total replacements stem, neck, insert and cup. Replacements are compared on basis that how big force is transmitted from replacement to trapezium, contact pressures between neck and insert, equivalent elastic strains of bone tissue and lastly what is the influence of friction coefficient on results. Task was solved with finite element method in software ANSYS Workbench 19.2.

The aim of the diploma thesis "Maternal Identification in Anorexia Nervosa" is to map the developmental context of the onset of anorexia nervosa in female patients related with the formation of relationships with immediate caregivers and the detailed focus on the daughter's relationship with the mother. The theoretical part offers a cross-section of psychoanalytic theories that specifically deal with such process. These are mainly the object relations theory, the attachment theory as well as the recent theory of mentalization. The initial premise of the whole work is the femininity itself, the age of the patients when the period of adolescence and female gender are amongst the main risk factors for the development of anorexia nervosa and contribute to the disproportion between male and female patients. The concept of identification between daughter and mother within the separation-individuation process is described both in early childhood and during adolescence. The empirical part focuses on a particular examination of the patient's relationships with primary caregivers, the immediate environment from childhood to adulthood and the factors involved in the development of the disease. Through a semi-structured in-depth interview, the study monitors key moments of psychosocial development in four...

Abstract This article presents the actuation strategy of a 2-DOF tensegrity type mechanism that employs three tension springs and a passive universal joint. This mechanism is proposed to be incorporated as an articulation unit for a piping inspection robot in order to overcome pipe bends and junctions. In the event of a junction, external actuations are required to allow the mechanism as well as the robot to follow a certain direction. Using DC-motors coupled with encoders, experiments are carried out on a test bench of the tensegrity mechanism. The actuation of the mobile platform is performed using cables that pass through each spring. By correlating the architecture to a 3-SPS-U parallel mechanism, the singularity-free workspace of the mechanism is analyzed to identify the tilt limits. A closed-loop PID controller is implemented using a microcomputer to perform a linear trajectory within the singularity-free workspace. The Inverse Kinematic Problem (IKP) is solved by passing input tilt angles to the controller. With the help of a force control algorithm, the experiments are carried out under no-load conditions for vertical and horizontal orientations of the mechanism. The error data of the joint positions and the motor torques are then interpreted for both orientations of the mechanism.

Abstract This article presents the design and analysis of a seriesparallel hybrid tensegrity mechanism. The mechanism has two stages which consist of a fixed base, an intermediate mobile platform, and a mobile end-effector. Each stage is connected by three tension springs and a universal joint in the center. By correlating to a 3-SPS-U architecture, the geometrical equations for the mechanism are generated in the Euler space and the Tilt & Torsion space. To simplify the computations, the Tilt & Torsion space is employed for the analysis of the mechanism. A stability analysis is carried out initially to identify the design parameters of the mechanism in the static mode through an optimization approach. By employing algebraic methods, the singularity analysis is then carried out on the hybrid mechanism. The results of this analysis helped in identifying the feasible workspace and the maximum tilt limits of the architecture. A mapping equation that demonstrates the relation between the Tilt & Torsion angles and the Euler angles is then presented using the results of singularity analysis. A numerical simulation is then demonstrated to validate the results of the analysis. The mechanism under study is then proposed to be integrated into a piping inspection robot for passing through elbows and T-sections.

Abstract Muscle disorders and induced muscle atrophy impose critical risks to the well-being of an individual, limiting normal activities of daily living. Several resistance training methods exist that have effectively reversed the progression of muscle atrophy. Weightlifting and hydrotherapy are the two widely practiced schemes for resistance training; however, there is the potential risk of excessive loads exerted on the muscles during weightlifting, and limited accessibility and cost are barriers to hydrotherapy. An alternative is using a resistance band. Some limitations include engaging multiple muscles/joints while only unidirectional resistance is feasible. To address these limitations, a VAriable Resistance Suit (VARS) is designed to provide speed-dependent, bi-directional, and variable resistance at a single joint. As a proof of concept, an elbow module of VARS is developed and validated experimentally. A pilot study shows the changes in flexor and extensor muscle activations in response to eight different levels of resistance modulated by VARS. The clinical implications of VARS remain as future work, but the functionalities implemented in the presented VARS prototype and preliminary results suggest that VARS could be a viable solution and complementary to existing tools and techniques utilized in resistance training.