Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:This article examines the historical development of qiraat Al-Qur'an in Indonesia using a socio-historical analysis approach. The article discusses the dynamics of the spread and development of qiraat from the time of the…
e arrival of Islam in the 13th century to the contemporary era in 2023. The analysis was carried out based on primary literature studies sourced from classical qiraat books and secondary research documentation from Scopus indexed journals. The research also examines the role of qiraat expert figures in Indonesia as well as the development of qiraat teaching methods that are adapted to the local cultural context. The research results show that the qiraat tradition in Indonesia experienced a significant transformation along with the interaction between Islamic values and local culture, which in turn formed the variety of qiraat that is popular in the archipelago. It is hoped that these findings can fill the gap in literature regarding the history of qiraat in Indonesia and offer a new perspective for the development of religious studies in the future.
Abstract:This study aims to review the mortgage lending process in a bank, focusing on procedures, requirements, and challenges faced by both the bank and customers. The research background is based on the author's internship experience…
erience at the bank, providing an opportunity to gain in-depth insights into the mortgage approval mechanism from a practical perspective. This study employs a qualitative method, utilizing interviews with bank employees involved in the mortgage application process and literature studies related to banking policies. The findings reveal that mortgage approval involves a comprehensive evaluation of the borrower's financial capability, including credit analysis and compliance with banking regulations. Additionally, several challenges were identified, such as the lengthy administrative process and credit risk factors that the bank must consider. The conclusion of this study emphasizes that mortgage lending requires a balance between the bank's interests and customer needs, necessitating innovations in procedures and service optimization to improve process efficiency.
Abstract:Complaining is a common emotional response to illness, yet its impact on healing is rarely examined from a multidisciplinary perspective. This article aims to analyze how complaining influences the recovery process through…
gh psychological, Islamic spiritual, and medical lenses. The method used was a literature review with a descriptive qualitative approach. Data were collected from scientific articles published between 2015 and 2024 using Scopus, PubMed, DOAJ, and Google Scholar. Findings reveal that excessive complaining amplifies stress, worsens mental health, and disrupts the immune system. Psychologically, uncontrolled complaints are linked to low emotional resilience. From an Islamic view, patience (shabr) and supplication to God provide spiritual strength and mental stability. Medically, emotional stress raises cortisol levels, negatively impacting tissue healing and immune responses. This study underscores the urgency of a holistic approach that integrates psychological, spiritual, and medical dimensions in healthcare services. It contributes to scientific discourse by offering a model for more humane and comprehensive healthcare. Further empirical studies are recommended to validate this integration in clinical settings.
Abstract:This study aims to analyze the response of netizens to the issue of moving the National Capital City (IKN) in the episode "The Fate of the IKN in the Hands of Prabowo and Jokowi's Evaluation of the Head of the IKN, from…
Land Issues to Investment" on TempoDotCo 's YouTube channel Bocor Alus Politik. Through a nethnography approach, this study examines the comments of netizens in response to the issue, revealing various expressions of digital politics, social identity, and criticism of public policy. Using the Public Sphere theory, and media equation theory, this study highlights the dynamics of interaction between satirical media, public opinion, and digital political participation. he results of the study indicate that netizens' comments serve not only as a means of political expression but also as a reflection of collective negotiation and public discourse surrounding IKN policies. The findings indicate three predominant patterns in netizens' opinions. The first is a rejection of the IKN project, encompassing controversies over its development, concerns regarding its potential impacts, and widespread public skepticism. Second, the perspective of governance and leadership, including the management of the capital city and the political situation of Indonesia. and the third development project of the capital city is considered good which includes community support. This research contributes to a new understanding of digital political literacy and the importance of social media platforms in shaping contemporary political discourse. The novelty of this research lies in the use of nethnography to examine public responses in the context of satirical media, which is rarely the focus of political communication studies.
Abstract:This study explores the psychological fortification offered by the Islamic practices of tawakal (reliance on God) and dzikir (remembrance of God) in addressing modern challenges, such as increased anxiety due to technological…
gical advances and complex social needs. Employing a literature review methodology, this research investigates the influence of these practices on mental health and behavioral implications. The selection of peer-reviewed articles published within the last ten years involved databases like PubMed and Google Scholar with keywords related to Islamic spirituality and mental health. This method allowed a comprehensive analysis of contemporary studies, focusing on the therapeutic benefits of tawakal and dzikir in clinical settings. Results indicate that tawakal significantly reduces anxiety by fostering a relinquishing of control and instilling peace of mind, while dzikir enhances emotional stability through its meditative repetition of sacred phrases, promoting relaxation and reducing stress responses. Both practices not only support spiritual well-being but also offer practical coping mechanisms in stressful situations. The conclusion underlines the potential integration of tawakal and dzikir into conventional psychotherapeutic practices. It suggests further exploration into the incorporation of these spiritual elements within mental health frameworks to enhance therapeutic outcomes and patient recovery. This research contributes to the broader discourse on the intersection of spirituality and psychology, highlighting the relevance of traditional spiritual practices in contemporary mental health paradigms.
Abstract:This study evaluates the impact of mental health disorders such as stress, anxiety, and depression on the risk of various physical illnesses, including cardiovascular diseases, type 2 diabetes, obesity, immune system disorders,…
orders, respiratory conditions, skin disorders, digestive ailments, and osteoporosis. Employing a literature review methodology, the research analyzed data from previous studies, uncovering that mental disorders elevate the risk of cardiovascular diseases through oxidative stress and systemic inflammation mechanisms. The link between stress and glycemic dysregulation in type 2 diabetes highlights a trend towards increased insulin resistance. Depression, closely associated with obesity, is often exacerbated by unhealthy eating habits used as coping mechanisms. Chronic stress-induced immune system disorders result in decreased immune responses, while respiratory issues such as asthma are intensified by increased anxiety. Skin conditions like psoriasis and eczema frequently worsen due to psychological stress. In digestive disorders such as irritable bowel syndrome, stress contributes to more severe symptoms, and osteoporosis is similarly affected by chronic stress impacting bone metabolism. These findings affirm the critical importance of routine mental health screenings and the integration of effective public health interventions in overall health management, as exemplified by the Rehab Hati Foundation. Public health programs that enhance mental health can aid in preventing and managing physical illnesses, improving life quality, and reducing overall health burdens. The conclusion highlights the essential role of effective mental health management as both a preventive and therapeutic strategy.
Abstract:Study This aiming For analyze integration Al-Qur'an verses in the Nyadran ritual through approach qualitative descriptive with use analysis thematic . The study was conducted in the Muslim community of Central Java with…
involving 20 religious figures and Nyadran ritual practitioners . Data obtained through Focus Group Discussion (FGD) and documentation direct on implementation of rituals, as well as analyzed use approach phenomenology of religion and ethnography . This study limited to aspects prayer and dhikr in the Nyadran ritual , in order to enrich understanding about the concept of 'living Quran' in culture local . Research results disclose that integration the verses of the Qur'an play a role important in formation meaning religious and social in the middle community , where prayer and remembrance exist in the nyadran ritual reflect dynamics living and adaptive faith to context Javanese culture . Data validity is guaranteed through member checking and peer review , as well as supported by studies literature from 25 articles Scopus indexed for five years last . Implications study This No only give contribution academic to studies Islam and culture local , but also open opportunity development more ritual methods inclusive and contextual .
Abstract:This article examines the transformation of the meaning of the Quran in the context of death rites and death commemorations in Javanese society, especially in Central Java and Yogyakarta, during the period 2000–2023. This…
his research approach is qualitative by utilizing ethnographic data, archival studies, ritual documentation, and in-depth interviews with ritual practitioners. The use of the Quran, which was originally a sacred Islamic text with normative content, has undergone a transformation of meaning when adapted into traditional Javanese rites. The process of cultural acculturation that occurred illustrates the dynamics between ancestral traditions and Islamic values, which provide space for the reinterpretation of religious symbols by local communities (Anderson, 2003; Suryadi, 2011). The historical analysis method and the theory of cultural transformation proposed by Clifford Geertz are used to explain the evolution of the use of the sacred text and highlight the role of ritual as a medium for negotiating meaning between cultures. The results of the study show that the insertion of Quranic verses into Javanese mantras not only functions as a sacred element, but also as a tool for social legitimacy and cultural identity of the Javanese people. This finding opens up opportunities for further study on the integrative role of ritual in shaping religious and cultural identity in Indonesia.
Abstract:Study This to study draft fence sea and ownership of sea areas through ecological interpretation perspective based on interpretation of the Qur'an, with referring to the interpretations of Al-Munir and Al- Maraghi . Approach…
oach interdisciplinary between knowledge ecology and religious studies are applied For evaluate role sharia principles in marine biota conservation endemic in Indonesian waters . Methodology analysis content with thematic coding techniques structured used For processing primary and secondary data collected from 2018 to 2023. Case studies that become focus is implementation draft fence sea in several coastal areas of Indonesia, accompanied by analysis legal aspects of ownership sea based on UNCLOS regulations and laws maritime international . Research results show that the ecological interpretation capable give framework philosophical and normative support effort conservation , at the same time offer recommendation policy strategic use support marine area management in a way sustainable . Implications results study This expected can encourage constructive dialogue between practitioner law , scholars, and researchers ecology in frame optimization management source Power marine .