Digit distributions are a popular tool for the detection of tax payers’ noncompliance and other fraud. In the early stage of digital analysis, Nigrini and Mittermaier (1997) made use of Benford’s Law (Benford 1938) as a natural reference distribution. A justification of that hypothesis is only known for multiplicative sequences (Schatte 1988). In applications, most of the number generating proc...

Conflicting and complex forces are shaping the diffusion patterns of the Internet and e-commerce in South Asia. Drawing upon the literature on institutional theory, we explore the drivers and inhibitors of the Internet in South Asian countries. We examine the influence of the three pillars of institutions (Scott, 1995) on the digital world of South Asia. The paper discusses how regulatory, norm...

Soil degradation has been implicated as a cause of the poor vegetation condition over much of the unimproved tussock grassland in the South Island high country and as a threat to the sustainability of extensive pastoralism (Parliamentary Commissioner for the Environment, 1991; South Island High Country Review Working Party, 1994). A key requirement for assessment of sustainability is an ability...

This research aims to determine the views of Qur'an regarding legal status ASI banks. Therefore, this study is expected provide answers controversy that occurred. method a library method, namely reviewing written data both books, literature and notes reports have correlation with discussion. uses descriptive-analytic using existing sources, then describing it, analyzing how "the view about bank...

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Terbitnya putusan Mahkamah Konstitusi (MK) Nomor 46/PUU-VII/2010 menimbulkan polemik hukum, khususnya dalam pemikiran hukum Islam. Berbagai macam dukungan menyeruak ke permukaan, namun tidak sedikit pula kecaman dari kalangan ahli. Bahkan Majelis Ulama Indonesia (MUI) turut memberikan kritik tajam dengan mengeluarkan fatwa 12 Tahun 2012 sebagai respon atas tersebut. Hal ini karena dianggap memb...

The Annual Report of the Director General Badilag from Religious Courts throughout Indonesia states that number divorces in Muslim families has increased over five years (2017-2021). increasing impacts childcare emotionally and physically because average age divorced couples is 20-40 old who still have children care, reaching 60%. This study aims to formulate a strategy reduce Indonesian create...