Abstract:The type of research used is class action research. Data collection techniques used are observation, documentation, tests. Data analysis techniques used are data collection, data reduction, data presentation, and conclusion.…
ion. It can be concluded that the application of murottal method in RA Perwinda 4 Madining, Soppeng, proved effective in improving the ability to read and memorize the Qur'an children through an interactive and fun approach. The use of murottal audio from famous reciters/qariahs helps the child hear and imitate the correct recitation as per Tajweed, while the combination with creative methods like hand gestures and hijaiyah card games keeps their engagement. The study showed a significant increase in the ability to memorize short Surahs, from an average of 21.9% in the pre-cycle to 85.9% in the second cycle. This approach also supports the natural formation of Islamic character, making the murottal method an effective and innovative strategy in learning the Qur'an at an early age.
Abstract:Post-mining land generally exhibits low nutrient levels, requiring soil enhancement via the use of chemical or organic amendments. The application of fertilizers and lime markedly affects soil conditions and can improve…
soil fertility. Soil fertility is essential as a substrate for plant growth to support reforestation or reclamation initiatives. After the planting medium is properly prepared, it can be inhabited with plant species appropriate for the site's conditions. This study's methodology involves assessing land conditions through the analysis of soil characteristics and the measurement of soil pH in the designated area. The study's results indicated that the soil texture in the research region is classified as sandy loam and loamy sand, with an average pH of 4.5. To enhance soil conditions, 100 grams of lime is necessary for each planting hole, totaling 625 trees. Therefore, 62.5 kg of dolomite lime per hectare is required for soil rehabilitation in the post-mining region.
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
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 study aims to identify and analyze the influence of profitability, liquidity, and corporate governance on the quality of profits. This research was conducted on the food and beverage sub-sector listed on the Indonesia…
ia Stock Exchange in the 2019-2023 period using a quantitative approach. The sample determination was carried out by the purposive sampling method, resulting in a total of 12 companies observed over a period of 5 years, so that the total sample used was 60. Data analysis was carried out using the SPSS 26 program. The results showed that profitability, audit committees, and institutional ownership had a significant effect on the quality of profits, while liquidity and independent commissioners did not show a significant influence. However, simultaneously, all of these variables have a significant effect on the quality of profit.
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.
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.
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.
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.
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.