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IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM FOR RECEIVABLES IN KASIH IBU WOMEN'S COOPERATIVE

Dewi U. Hadji, Hartati Tuli, Mahdalaena
Abstract: Study This aiming For analyze Implementation System Information Accountancy Receivables at the Kasih Ibu Women's Cooperative . This study uses a qualitative descriptive method. The data source used in this study is primary… ry data. This study uses data collection techniques obtained from results interviews , observations and documentation noted in notes field. Research result This show that The Kasih Ibu Women's Cooperative still uses a manual receivables accounting system. So the author offers it in the form of a Cooperative Accounting Information System Application (ASIKK_IT) The use of a manual system is prone to recording errors, with the manual recording process usually taking time, both in recording transactions, calculating interest, and making reports. This cooperative needs to improve the efficiency of recording and managing receivables.

THE EFFECT OF HOTEL ROOM RENTAL PRICES ON INCOME IN THE HOTEL SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2023

Sri Wahyuni Mustapa, Tri Handayani Amaliah, Hartati Tuli
Abstract: This study aims to analyze the Effect of Hotel Room Rental Prices on Revenue in the Hospitality Sub-Sector Listed on the Indonesia Stock Exchange for the 2019-2023 Period using quantitative methods. The sampling method used… sed is purposive sampling with a total sample of 15 companies during the 5-year observation period, resulting in a total of 75 samples. The data analysis technique in this study uses SPSS 18. The results of this study indicate that room rental prices do not have a significant effect on revenue.  

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023

Biki, Fathrisya Nur Handayani, Sahmin Noholo, Mentari Rizki Sawitri Pilomonu
Abstract: This study aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure on financial performance, with institutional ownership as a moderation variable. This research was conducted on companies that… are members of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period using a quantitative approach. Sample selection was carried out by purposive sampling method, resulting in 39 samples of observation data for three consecutive years. The data analysis technique used is Structural Equation Modeling (SEM) which is operated through the WARP-PLS 7.0 program. The results of this study show that CSR has a positive but not significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance. Meanwhile, CSR moderated by institutional ownership has a positive and significant effect on financial performance.  

BRIDGING CULTURES: THE IMPACT OF BAHASA INDONESIA ON INTERNATIONAL LEGAL DIPLOMACY

Sudarsana, I Wayan Alit, Manual Selvaraj Bexci
Abstract: This research explores the role of Bahasa Indonesia in shaping international legal diplomacy through a doctrinal legal analysis. By examining primary legal sources, such as treaties, diplomatic correspondences, and international… national agreements involving Indonesia, alongside secondary sources including scholarly articles, legal commentaries, and historical analyses, this study aims to uncover how Bahasa Indonesia functions as a diplomatic tool in legal contexts. The research critically analyses the extent to which language can bridge cultural and legal divides, enhance mutual understanding, and influence the negotiation and interpretation of international agreements. By situating Bahasa Indonesia within broader legal and diplomatic frameworks, this study offers insights into the intersection of language, culture, and law on the global stage, highlighting the strategic importance of linguistic identity in international legal diplomacy.

MEDICAL EMERGENCIES IN SUNNAH CUPPING THERAPY: A CLINICAL REVIEW AND ISLAMIC ETHICAL PERSPECTIVE

Isdianto, Andik, Fitrianti, Novariza
Abstract: Sunnah cupping therapy is widely recognized as part of prophetic medicine with spiritual and therapeutic benefits. However, its implementation often overlooks potential medical emergencies, especially when conducted without… out proper safety protocols. This study aims to identify types of medical emergencies associated with sunnah cupping therapy through a critical literature review. A descriptive-qualitative approach was used, based on a systematic review of scientific publications from 2010 to 2024 obtained from databases such as PubMed, ScienceDirect, and Google Scholar. The results revealed seven major types of complications in cupping practice: infections (local to systemic), severe bleeding and hematoma, vasovagal and hypovolemic shock, allergic reactions, burns (in fire cupping), neurological responses (epilepsy), and dissociative psychological responses (possession). These complications are primarily caused by the lack of medical screening, limited practitioner training, and absence of emergency handling protocols. The study emphasizes the urgency of integrating Islamic ethical values with emergency medical standards in cupping practice. It recommends enhancing public education, practitioner certification, and clinical regulations to ensure patient safety.

QUALITY MANAGEMENT IN HIGHER EDUCATION: SYSTEMATIC LITERATURE REVIEW AND META ANALYSIS

Nasrudin, Anas, Tarihoran, Naf'an, Nugraha, Enung
Abstract: Higher education currently faces complex challenges in efforts to improve the quality of educational services amidst increasingly fierce global competition. This research aims to conduct a systematic literature review and… d meta-analysis of various current research on higher education quality management to produce a comprehensive model that integrates various approaches and considers local context and religious values. The research method uses a qualitative approach with Systematic Literature Review (SLR) and Meta-Analysis, implementing the PRISMA protocol as a methodological framework in literature selection. Of the initial 59,422 articles searched, 7 high-quality articles were selected for comprehensive review. The meta-analysis results show a significant positive correlation between quality management factors and the quality of higher education with an overall effect size of r = 0.60 (95% CI [0.52, 0.68]). Transformative leadership emerged as the most influential factor (r = 0.68), followed by quality culture (r = 0.63) and TQM implementation (r = 0.62). Moderate to high heterogeneity (I² = 67.3%) indicates the need for a contextual rather than standard quality management approach. These findings suggest a holistic quality management model that integrates TQM principles, CIPP evaluation model, transformative leadership, outcome-based curriculum development, stakeholder involvement, and integration of religious values ​​according to institutional characteristics.  

TECHNOLOGY ADAPTATION STRATEGY IN ISLAMIC BOARDING SCHOOL QUALITY MANAGEMENT: SYSTEMATIC LITERATURE REVIEW AND META ANALYSIS

Sudirman, Tarihoran, Naf'an, Nugraha, Enung
Abstract: Islamic boarding schools as the oldest Islamic educational institutions in Indonesia are faced with the challenge of maintaining their relevance amidst increasingly massive digitalization. This research aims to identify… and analyze effective technology adaptation strategies in improving Islamic boarding school quality management. The method used was a systematic literature review (SLR) and meta-analysis using the PRISMA protocol, resulting in 8 high-quality articles that met the inclusion criteria from a total of 578 articles identified. The research results show that technology adaptation strategies have a significant positive influence on Islamic boarding school quality management with a combined effect size of 0.65 (medium-strong category), with the strongest influence on financial management (d=0.83) and administrative efficiency (d=0.78). The three main patterns of technology implementation in Islamic boarding schools identified are the gradual digital transformation model, the selective adaptation model, and the comprehensive digital transformation model, with implementation success rates between 68-75%. This research recommends a gradual approach in implementing technology by considering the unique characteristics of Islamic boarding schools, developing human resource capacity through continuous digital literacy training, and establishing strategic collaborations with the government and private sector to overcome technological infrastructure limitations..  

GUS DUR’S IDEAS IN INFLUENCING POSTCOLONIAL ISLAMIC NUSANTARA THOUGHT

Subekti, Fiqi Restu, Mutiullah
Abstract: The present article examines the influence of the thought of KH. Abdurrahman Wahid (Gus Dur) on the formation of postcolonial discourse in the context of Islam Nusantara. In the postcolonial context, the Islamic construction… tion of the Archipelago is inextricably linked to colonial epistemological legacies and the hegemony of external cultures, particularly Arabic. Gus Dur’s thought process can be understood as a deconstructive effort against the dichotomy between “pure” and “local” Islam that was created by colonial powers and puritan movements. It is evident that Gus Dur’s rejection of the uniformity of Arab culture as the sole representation of Islam was underpinned by a sharp critique of arabisation. As an alternative, he proffered the concept of Islamic pribumisation, defined as the adjustment of Islamic expression to local cultural values without sacrificing the substance of the teachings. Furthermore, Gus Dur placed significant emphasis on the necessity of contextualising Islamic teachings, emphasising the importance of re-evaluating Islamic values in accordance with the prevailing social and cultural dynamics of Indonesian society. It is asserted that an approach of this nature will engender the concepts of pluralism and tolerance, which will in turn serve as the primary foundations upon which religious life is to be constructed. The present study employs a qualitative approach, utilising critical discourse analysis of Gus Dur’s ideas and relevant supporting literature. The findings demonstrate that Gus Dur’s thought plays a significant role in formulating the paradigm of Islam Nusantara. This paradigm is characterised by its responsiveness to local realities, its transcendence of religious formalism, and its rehabilitation of cultural dignity as an integral part of Islamic expression. Consequently, the thought of Gus Dur constitutes a significant contribution to the development of a plural, humanist and contextual Islamic civilisation.

THE EFFECT OF INHALATION OF CITRUS LEMON AROMATHERAPY ON THE DEGREE OF NAUSEA AND VOMITING IN PREGNANT WOMEN IN TRIMESTER I

Fadhila Destya Fatmawati, Priyatin Sulistyowati, Dwi Astuti
Abstract: Background: Pregnancy is a process of fertilization between spermatozoa and ovum, followed by implantation or nidation. During the first trimester of pregnancy, pregnant women usually experience discomfort such as nausea… and vomiting. About 50-80% of pregnant women experience nausea and vomiting in early pregnancy, typically between 6-12 weeks of gestation, due to gastrointestinal and psychological distress. One therapy to reduce the discomfort of nausea and vomiting during pregnancy is the use of citrus lemon aromatherapy. Purpose: This study aims to determine the effect of inhaling citrus lemon aromatherapy on the degree of nausea and vomiting (emesis gravidarum) in pregnant women during the first trimester. Methods: This paper uses a type of qualitative research whit a case study design. Results: The results of the nursing implementation stated that after the administration of citrus lemon aromatherapy inhalation, there was a decrease in the PUQE-24 score, namely from the category of moderate nausea and vomiting with a score of 12 to no nausea and vomiting with a score of 3. Conclusion: The effect of inhaling citrus lemon aromatherapy on the degree of nausea and vomiting (emesis gravidarum) in pregnant women during the first trimester is quite effective in helping to reduce nausea and vomiting in pregnant women.

GUIDED INQUIRY LEARNING MODEL: A STRATEGY TO IMPROVE JUNIOR HIGH SCHOOL STUDENTS' SCIENCE PROCESS SKILLS

Boling, Theresia Exanthi, Fauziah, An Nuril Maulida
Abstract: Science learning is very important in producing quality students, related to the nature of science. In the learning process, we must view science not only as a product such as facts, concepts, theories, or laws, but also… as scientific skills and attitudes. Mastery of science process skills (KPS) is much more crucial than just memorizing, because KPS gives students the opportunity to discover and develop facts and concepts, while building attitudes and values through the experiences they experience. KPS is a basic competency that is the main driver in supporting the discovery, development and mastery of scientific concepts by students. This research aims to determine the effect of the guided inquiry model as a solution to improve students' science process skills at one of the state junior high schools in Surabaya. This research uses a pre-experimental type of research and a One Group Pretest – Posttest research design. The research results show that the guided inquiry learning model has a positive effect on improving junior high school students' science process skills with an n-gain of 0.55 which is in the medium category