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As an annual event, 1st International Conference on Applied Science, Business and Humanity (ICo-ASCNITY) 2019 brought the agenda to assembly together researcher, academics, experts and professionals in examining selected theme by applying multidisciplinary approaches. In 2019, this event held in 1-2 November at Grand Inna Hotel and Convention, Padang – Indonesia. The conference from any kind of stakeholders related with Accounting, Business, Art and Tourism, Language and Education was refereed before being accepted for publication. The double-blind peer reviewed was used in the paper selection.
Public debt pressures due to the global economic crisis in several countries have impacted higher education, compelling governments to curtail the funding of higher education institutions (HEIs). Various instruments have been proposed as a platform for the private sector to channel funding to HEIs. This book introduces readers to the issues surrounding the financing of HEIs, especially public universities, which are dependent on government budgets. It discusses the sources of funding for HEIs, focusing on philanthropic instruments through endowment and waqf funds. Since both forms of income are obtained via contributions from third parties, such as alumni, individuals, business corporations ...
Waqf is one of the most potent socio-economic tools for reducing public sector deficit and breaking the chain of intergenerational poverty. Providing a high-level discussion on waqf development and innovation within the context of modern socio-economic and legal developments, this book examines the importance and potentials of waqf and the issues relating to its legal and regulatory framework. The research delivers future directions for countries that plan to explore this socio-economic institution. Readers and policymakers will be able to replicate successful experiments and learn from some failed initiatives to seek alternative funding platforms to support the fiscal policies of developing...
There is something visceral about ownership. This is mine; you can’t have it. This is mine; you can share it. This is ours. Try to find it. Contemporary literature and investigative journalism are showing that the scale of the problem of tax evasion, money laundering, organised crime, terrorism, bribery, corruption and gross human rights abuses is vast. Ownership – specifically, the quest to identify beneficial owners - has been chosen by national and international regulators as the touchstone, the litmus test in the fight back. An owner by definition must possess something for which they are financially accountable. But what is meant by "ownership"? This book explains why ownership is p...
This book explores the connection between ownership, on one hand, and immunity from legal responsibility, on the other. It presents a definition of the concept of beneficial ownership, the reasons for its concealment, and failures in international legal structures and arrangements. Globally, States confront complex criminality, such as corruption, tax evasion, doctrinal fanaticism, trafficked slaves, terrorism and, war. At the personal level, men and women may seek to escape their creditors, to disinherit unwanted heirs, to cheat divorced partners, and to appear straightforward when this is not the case. The response of politicians and regulators has been a global State initiative to identif...
As an emerging global phenomenon, Islamic economics and the financial system has expanded exponentially in recent decades. Many components of the industry are still unknown, but hopefully, the lack of awareness will soon be stilled. The Handbook of Research on Theory and Practice of Global Islamic Finance provides emerging research on the latest global Islamic economic practices. The content within this publication examines risk management, economic justice, and stock market analysis. It is designed for financiers, banking professionals, economists, policymakers, researchers, academicians, and students interested in ideas centered on the development and practice of Islamic finance.
Institusi wakaf memiliki rekam jejak yang gemilang, baik dalam konteks Indonesia ataupun di dunia Islam secara general. Peran wakaf, di era keemasannya, dalam sektor pembangunan dan sosio-ekonomi masyarakat sangat besar. Setelah sempat lama menjadi 'raksasa tidur' kini revitalisasi lembaga wakafkembali menjadi agenda utama. Word Bank melihat bahwa lembaga wakaf adalah satu institusi yang mungkin mampu untuk mewujudkan dus tujuan utama mereka pada tahun 2030 (Twin Goals 2030) yaitu pengentasan kemiskinan yang akut dan pemerataan kesejahteraan secara berkelanjutan.Buku ini merupakan usaha penulis, sebagai pendiri Jeupa D' Meusara(JDM), sebuah institusu yang memberi fokus pada kajian dan literasi dalam bidang wakaf, untuk ikut serta dalam diskursus penegmbangan wakaf dan memberikan komentar, saran dan kritikan membangun terhadap sektor wakaf.
This is an open access book.Welcome to the 7th Indonesian Conference, focused on the theme of "SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability." This edition aims to explore the intersection between the Sustainable Development Goals (SDGs) and the creative economy, emphasizing the importance of fostering innovation and sustainability.The conference provides a platform for academics, researchers, policymakers, industry professionals, and stakeholders to gather and exchange knowledge, ideas, and experiences regarding the transformative power of the creative economy in achieving the SDGs. By examining the dynamic relationship between creativity, innov...
Buku ini Perkembangan Kontemporer Akuntansi di Indonesia (Vol. 1. Dinamika Akuntansi di Masa Krisis) merangkum tulisan para peneliti, pengajar dan praktisi akuntansi di Indonesia mengenai dampak krisis terutama pandemi COVID-19 terhadap bisnis dan praktek akuntansi di Indonesia. Terdiri dari 11 bab yang mencakup topik yang bervariasi seperti penyesuaian standar akuntansi, strategi pemerintah daerah dan pusat, dinamika penganggaran, peran akuntan dan adaptasi praktik audit ditengah keadaan krisis yang melanda seperti pandemi COVID-19. Para editor dan penulis berharap buku ini dapat menjadi rujukan dalam memahami dampak dan respon entitas bisnis dan pemerintah terhadap keadaan krisis yang kemungkinan besar akan terjadi lagi di masa depan.
Buku “Wakaf sebagai Instrumen untuk Meringankan Kemiskinan dan Ketimpangan Sosial” secara komprehensif mengupas peran penting wakaf dalam mengatasi dua permasalahan penting yang dihadapi banyak negara, yaitu kemelaratan dan kesenjangan sosial. Wakaf, sebagai instrumen keuangan Islam yang tertanam kuat dalam sejarah dan konvensi Islam, memiliki potensi luar biasa untuk mendukung perbaikan sosial dan keuangan yang komprehensif dan ekonomis. Buku ini menawarkan pengetahuan mendalam tentang bagaimana wakaf dapat dilaksanakan dengan sukses untuk mencapai tujuan sosial. Dimulai dengan membahas tentang konsep dasar dan sejarah wakaf, memberikan landasan teoritis yang kuat bagi para pembaca untuk memahami esensi dari instrumen ini. Selanjutnya, buku ini menguraikan berbagai peran wakaf dalam bidang pendidikan, kesehatan, pengembangan ekonomi, dan infrastruktur. Buku ini juga menyoroti tantangan dalam pengelolaan wakaf. Di bagian akhir buku, penulis memberikan saran-saran penting untuk mengoptimalkan potensi wakaf dalam upaya menghilangkan kemelaratan dan kesenjangan sosial.