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Abstrak :
Accounting is common language of business, which is used to convey information from management to outside interested parties. Accounting tries to present information, which is financial in nature to guide interested users in decision-making process. The conceptual framework for accounting standards has been developed to provide guidance in formulating financial accounting standards. Certain society has its own unique certain values to adhere to. In Islamic society, or society tries to apply Islamic-like value, the prevailing values are close to Islamic Sharia'h. The values are used to guide the people to interact among them. More specifically, business practices in such society would also try to implement such values. Therefore, there will be needed language of business, namely accounting, that can capture the reality exists onto written statement. Consequently, accounting standards that are constructed in different society with different value cannot be fully applied in other different society. In comparing conceptual framework of accounting from FASB and AAOIFI, we found that the basic differences stem from different basic premises and assumptions. While FASB bases its conceptual framework of accounting on secularist-capitalist view, AAOIFI roots its conceptual framework formulation from Islamic values in adherence to apply Islamic Shari'ah in practicable world, that is business environment.

Abstrak :
ABSTRACT
The publication of George Lakoff and Mark Johnson's Metaphor we live by in 1980 represents a remarkable milestone in the linguistic approximation to the metaphor: instead of the earlier metaphor concept as tool limited to the dimensions of poetic and narrative texts, it has became an important role player of everyday communication. The conceptual metaphor concept was coined. Six years later Marco Danesi pointed out in his substantial article The Role of Metaphor in Second Language Pedagogy that without acquisition of conceptual fluency it is not possible to reach mother tongue level in second language learning, not even if the learner shows high communicative and verbal competence. Conceptual fluency is teachable and acquireable like any other linguistic competence. The present paper's aim is to give a general vision of the conceptual fluency concept, alloying later its study with error analysis of Hungarian interlanguage of Japanese learners of Hungarian as a foreign language at the Osaka University. The small-scale empirical study's results show that the student group in question had no special difficulties in acquiring metaphoric expressions, nevertheless the linguistic completion of the same supposed a challenge. This clearly can be followed in the mistakes appearing in their interlanguage. The study also shed light on the fact, that errors do not occur as isolated ones, but likely as a combination of different hypothesis formed on Hungarian during learners' language acquisition process. From the results constructive conclusions can be drawn concerning the didactics of conceptual fluency: firstly, teachers have to emphasize the importance of conceptual fluency in communication; secondly, learners have to assimilate, that metaphoric expressions form integral part of the whole linguistic system of the language, that means, they act according to its rules; thirdly, metaphoric expressions must be taught always in context.

Abstrak :
Lapangan Panas Bumi Maritaing terletak di bagian timur Pulau Alor, Provinsi Nusa Tenggara Timur, Indonesia. Geotermometer menunjukkan temperatur reservoir sekitar 200oC, sementara lapangan ini masih berstatus green field, atau belum dieksploitasi. Model konseptual pada penelitian tahun 2015 dibuat hanya berbasis data geologi dan geokimia, dan pengambilan data Magnetotelurik (MT) pada tahun 2017 belum menghasilkan model konseptual yang representatif dan komprehensif untuk area Maritaing. Sementara itu, sangat penting untuk memahami sistem panas bumi di suatu lapangan, agar menjadi panduan yang tepat dalam tahap pengembangan energi panas bumi selanjutnya. Temperatur dan permeabilitas adalah salah dua hal yang dipertimbangkan dalam perencanaan pengembangan energi panas bumi. Temperatur berasosiasi dengan keberadaan heat source (sumber panas), dan permeabilitas berasosiasi dengan struktur geologi yang terisi fluida. Identifikasi struktur geologi ini dapat dilakukan dengan menganalisis data gravitasi menggunakan teknik First Horizontal Derivative (FHD) dan Second Vertical Derivative (SVD), dan menganalisis data MT melalui pola splitting kurva, arah diagram polar, dan hasil inversi 3D yang sekaligus dapat memperkirakan batas reservoir melalui Base of Conductor (sekitar 500-1.000 m). Data geokimia manifestasi digunakan untuk membantu identifikasi zona permeabel dan jalur fluida. Model konseptual dibangun dengan mengintegrasikan hasil pemodelan inversi 3D data MT, pemodelan forward 2D data gravitasi, dengan data geologi dan geokimia. Hasil penelitian diharapkan dapat memberikan pemahaman lebih komprehensif tentang sistem panas bumi di Maritaing, dan dapat menjadi panduan bagi tahap eksplorasi selanjutnya. ......Maritaing geothermal field is located in eastern part of Alor Island, East Nusa Tenggara Province, Indonesia. Geothermometer at this field shows reservoir temperature of 200^oC, while Maritaing is one of a green field or has not been exploited. Conceptual model from research in 2015 was built based on geological and geochemical data only, and Magnetotelluric (MT) data acquisition in 2017 has not been contributed to build a representative and comprehensive conceptual model of Maritaing. In geothermal development planning, temperature and pressure are two of main issues to be carefully considered. Temperature is associated with heat source existence, while permeability is associated with fluid filled geological structure. Identification of geological structure could be done using gravity data analysis such as First Horizontal Derivative (FHD) dan Second Vertical Derivative (SVD), and MT data analysis such as curve splitting curves, polar diagram, and 3D inversion modeling which could be estimate the reservoir boundary by the Base of Conductor (500-1.000 m). Geochemical data used to identify permeable zone and fluid pathways. Conceptual model then built by integrating MT 3D inverse model, gravity 2D forward model, with geological and geochemical data. Final result of this study hopefully could give brief explanation about geothermal system in Maritaing, and could be the guide of further exploration.

Abstrak :
ABSTRAK Tujuan penelitian ini adalah untuk memperlihatkan proses terbentuknya metafora dalam Injil Matius (300-330 M), dari sudut perubahan tanda. Dalam penelitian ini, perumpamaan dilihat sebagai tanda bahasa. Oleh karena itu, pemahaman makna metafora yang terdapat dalam Perumpamaan Injil Matius sangat dipengaruhi oleh latar belakang kebudayaan. Penelitian ini menggunakan metode kualitatif dengan bersandar pada pendekatan semanatik-semiotik serta metafora konseptual untuk proses pemahaman metafora. ABSTRACT The purpose of the study is to show the forming process of the metaphor which was written in the Gospel of Matthew (300-330 AD) from the signs emergence point of view. In this research, Parables are viewed as signs. Therefore, the understanding of metaphor meaning in parables is highly influenced by the cultural backgriound. The research uses qualitative method and based on semantics-semiotics and conceptual metaphor approaches to find the meaning of sign and its emergence.

Abstrak :
Many important planning decisions in society and business depend on proper knowledge and a correct understanding of movement, be it in transportation, logistics, biology, or the life sciences. Today the widespread use of mobile phones and technologies like GPS and RFID provides an immense amount of data on location and movement. What is needed are new methods of visualization and algorithmic data analysis that are tightly integrated and complement each other to allow end-users and analysts to extract useful knowledge from these extremely large data volumes. This is exactly the topic of this

Abstrak :
ABSTRAK
This article discusses the ideological meaning of literacy and how it should be considered before we attempt to develop various writing programs. Writing as one of main forms of human communication is prone to being ill defined. This may lead to certain injustices in our education world, especially when literacy is not defined or seen as an ideological concept. The most familiar example of this in a learning context is that we tend to view literacy as reading and writing ignoring other values and potentials that a learner brings to a classroom such as her socio-cultural background. In the face of such challenges, this article therefore presents a conceptual framework which could serve as a reminder for educators before they attempt to develop their various education programs. The author hopes that the article would help educators determine where they should stand along this imaginary continuum of ideological literacy.

Abstrak :
Penelitian ini berfokus pada upaya menjelaskan budaya Jepang dengan menggunakan analisis metafora pada lirik lagu enka dalam Besuto Hitto Daizenshu 2005. Penelitian ini termasuk penelitian kualitatif. Analisis metafora dalam penelitian ini menggunakan teori metafora konseptual Lakoff dan Johnson. Penelitian ini bertujuan untuk menemukan metafora yang terdapat pada lirik lagu enka dan menemukan latar belakang penggunaan metafora tersebut. Sumber data yang digunakan adalah kumpulan lirik lagu enka yang terdapat dalam Besuto Hitto Daizenshu 2005 terbitan Boutique-sha tahun 2004 yang dipilih secara purposive berdasarkan tema yaitu rasa cinta dan kehilangan. Dan analisis terhadap lirik lagu enka dalam Besuto Hitto Daizenshu 2005, metafora yang ditemukan adalah sebagai berikut: "Kehidupan adalah perjalanan", "Penderitaan adalah jalan menanjak", "Penderitaan adalah hujan dan/atau angin", "Penderitaan adalah rasa dingin", "Penderitaan adalah barang bawaan", "Kebahagian adalah bunga mekar", "Kebahagiaan adalah matahari", "Kebahagiaan adalah musim semi", "Kebahagiaan adalah hari cerah", "Kesedihan adalah bunga gugur", "Cinta adalah bunga", "Harapan adalah besok", "Impian adalah bunga", "Jiwa adalah api", "Jiwa adalah entitas", "Kehidupan adalah entitas", "Kebahagiaan adalah entitas", "Mired ikatan hati adalah entitas", "Penderitaan adalah entitas", "Kesedihan adalah entitas", "Kesusahan adalah entitas", "Cinta adalah entitas", "Impian adalah entitas", "Harapan adalah entitas", dan "Hati adalah ruang". Sedangkan latar belakang penggunaan metafora tersebut ada hubungannya dengan pengalaman orang Jepang dengan lingkungannya. Budaya Jepang yang terlihat dari latar belakang metafora tersebut adalah: 1) kedekatan orang Jepang dengan alam, 2) adanya sensitifitas "aware" dan 3) konsep ketidak kekalan "mujo".