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Desain Sistem Pengendalian Manajemen UMKM
SPM bagi UMKM sama pentingnya dengan perusahaan besar. Terutama karena UMKM memiliki keunggulan dibandingkan perusahaan besar, yaitu kedekatan antara pemilik dengan karyawan, kekeluargaan, dan struktur organisasi yang sederhana (Yulianti dan Hidayat, 2020). Keunggulan-keunggulan ini dapat memberikan manfaat bagi UMKM, seperti peningkatan motivasi dan produktivitas karyawan, peningkatan kepuasan karyawan, dan peningkatan efisiensi dan efektivitas organisasi (Aini dan Ariyani, 2022). Ide yang populer di kalangan UMKM adalah bahwa SPM hanya berguna untuk perusahaan berskala besar (Utomo dan Sulistyarini, 2022). Padahal pada praktiknya, banyak UMKM yang telah melakukan pengendalian manajemen tanpa menyadarinya atau menamainya sebagai SPM (Mahmudi, 2021). Penerapan SPM UMKM dilakukan dengan cara dan metode yang sesuai dengan karakteristik dan kebutuhannya, seperti pemilik UMKM akan memantau laporan keuangan untuk mengetahui kondisi keuangan usahanya, berkonsultasi dengan karyawannya untuk mendapatkan masukan dan saran dalam menjalankan usahanya, dan melakukan inovasi produk dan jasa untuk memenuhi kebutuhan pelanggan (Yulianti dan Hidayat, 2022).
Sources de la transmission manuscrite en Islam : livres, écrits, images
The Festschrift Sources de la transmission manuscrite en Islam brings together a set of contributions at the forefront of research on the theme of the manuscript book, writing and image in Islam, from all periods. Les mélanges Sources de la transmission manuscrite en Islam réunissent un ensemble de contributions à la pointe de la recherche sur le thème du livre manuscrit, de l’écrit et de l’image en Islam, toutes périodes confondues.
Interfaith Dialogue: A Guide for Muslims (Albanian Language)
Islam recognizes a plurality of religions and asks Muslims to respect other religions. The primary role of interfaith dialogue is to remove misunderstanding and accept difference, the aim being to generate a climate of peaceful coexistence and harmonious social relations. And this is perhaps more needed today than ever before, as mankind is increasingly called upon to exercise tolerance in a markedly volatile world, where living and working together in diversity is fast becoming the norm. Interfaith dialogue is by no means easy, defensive reaction; uncomfortable exchange and an overwhelming desire to avoid a perceived compromise of deeply held principles are some of the pitfalls that can easily cool commitment and the best of endeavors. It is here that this Guide makes an important contribution. The book is designed to guide Muslims who are interested and/or involved in building relations with those of the Jewish and Christian faiths.
The Voice of Islam
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„And on this Rock I Will Build My Church“. A New Edition of Schaff’s „History of the Reformation 1517-1648“
This voluminous work on Church History by Philip Schaff (1819-1893) was originally published between 1858 and 1893 in eight volumes in the USA and covers the period from the beginnings of Biblical Christianity in A.D. 1 to the History of the Reformation in Germany and Switzerland (1517-1648). Being still a popular text in North America, this work had been out of print for over a century and has now been carefully edited and reformatted for republication in four volumes, each of them containing the text of two volumes of the original edition. Schaff’s work, unlike other works in the field, covers a multitude of church history-related aspects - from church doctrine, policy, events and processes to aspects of social moral and family life, arts and more. This is the fourth and final volume in this series and is a special edition covering the period of the Reformation from 1517-1648 that ends with the Peace Treaty concluded 1648 in Münster, Westphalia, following the long period of the Thirty-Year War.
Majalah Trubus Edisi Oktober 2022
Deni Tardiana menyulap lahan pekarangan seluas 3.500m2 menjadi kebun cabai keriting pada 2019. Pria asal Kota Cimahi, Jawa Barat, itu menanam cabai keriting dengan jarak tanam 60cm x 60cm. Populasi kebun mencapai sekitar 9.500 tanaman. Pada bulan ke-4 mulai panen perdana. Deni menjual hasil panen kepada pengepul dengan hagra paling murah Rp20,000 perkg. 'Saya juga pernah menjual dengan harga Rp50,000 per kg" kata Deni. 'Pasar Cabai : Menjaga harga, mencegah inflasi' Perkebunan cabai di Sukabumi, Jawa barat, Asep Zunaidi menuturkan, pasokan cabai rawit baru memenuhi 30% dari total permintaan. Asep bahkan harus menolak tawaran kerja sama dari perusahaan makanan besar di tanah air lantaran kekurangan pasokan.
Contemporary Approaches to the Qur’an and Sunnah (Albanian Language)
The Qur’an and Sunnah are the two primary sources of Muslim faith, life, law and morality. The Qur’an is for Muslims the foundation of their faith and the Sunnah is the framework of their morality. Together they constitute the two sources of the law (Shari’ah) of God, a guide to prosperity and happiness in this life and to the bliss of the hereafter. Although the Qur’an and Sunnah are materially and formally two independent sources, they are inextricably bound in a dynamic relationship. The rulings and precepts (ahkam) of the Qur’an constitute the law (shar’) of God. They are supplemented by the precepts of the authentic Sunnah, which possess authority second only to the precepts of the Qur’an. The Qur’an commands Muslims, “Whatever the Messenger gives you, that you must take, and whatever he forbids you, you must desist therefrom....” (59:7).
Albanian : Ifta’ and Fatwa in the Muslim World and the West
During the formative classical period of Islamic jurisprudence, well-known scholars possessed not only the intellectual skills required for analytic reasoning, but also a broad general knowledge of the fields relevant to the cultural contexts in which they issued their edicts. A viable fatwa requires knowledge of the Shari‘ah as well as local customs, cultural realities, individual and communal implications, and related matters. The original juristic tradition was formulated and fixed during the first three Islamic centuries, a time of widespread sociopolitical turmoil. Of course, the jurists’ legal outlooks and thinking processes could not have escaped this reality. While Muslims of the...
