Abstract:This research aims to determine whether the application of accounting in MSMEs in Bogor Regency is in accordance with SAK EMKM. This research uses a qualitative method with a case study approach. The data used in this research…
search is primary data obtained through observation and interviews as well as documentation data and secondary data sourced from MSMEs owners in Bogor Regency. The results of the research show that the application of accounting in MSMEs is not in accordance with the application of SAK EMKM because the preparation of financial reports in MSME companies has not been implemented fully or has not been optimal, as can be seen in the table of application of MSMEs Accounting where the CALK section is not in accordance with the SAK EMKM method.
Abstract:Obesity is a condition of abnormal or excessive fat accumulation which can be a risk factor for dyslipidemia. Uncontrolled dyslipidemia can directly cause endothelial dysfunction by increasing the production of free radicals,…
cals, causing Low Density Lipoprotein (LDL) oxidation and stimulating the release of inflammatory factors that can cause inflammation. Neutrophils and macrophages are the first leucocytes to appear in the early response to inflammation, so the neutrophil-lymphocyte ratio can be useful for evaluating the prognosis of inflammation as an early detector and as a marker of inflammation that can be detected simply and efficiently. This study aims to determine the correlation between Neutrophil-Lymphocyte Ratio (NLR) and Lipid Profile in adult patients with obesity in Prodia Tangerang Clinical laboratory. This study is an analytical study with a cross-sectional approach and used purposive sampling technique. The research sample data was taken from secondary data from patient medical records. The p-value obtained using Rank Spearman correlation from the comparation of neutrophil-lymphocyte ratio with each lipid profile value is total cholesterol (p=0.003), LDL cholesterol (p=0.013), High Density Lipoprotein (HDL) cholesterol (p=0.375) and tryglicerides (p=0.316). This study found a relationship between the neutrophil-lymphocyte ratio with total cholesterol dan LDL cholesterol, but there was no relationship between the neutrophil-lymphocyte ratio with HDL cholesterol and tryglicerides in obese adult patient in Prodia Tangerang Clinical Laboratory.
Abstract:Exposure to X-ray radiation in conventional radiology procedures can pose a health risk, especially for accompanying caregivers of pediatric patients who only bear the risk without gaining any benefit. This study aims to…
determine the estimated equivalent dose received by accompanying caregivers of pediatric patients and the safest points during conventional radiology examinations. The method used in this research is a field survey, involving the measurement of equivalent radiation doses inside and outside the examination room using a personal dosimeter, as well as measuring the radiation dose rate at 6 points using a surveymeter. The data was processed to obtain the highest and lowest values, as well as the percentage of equivalent dose obtained compared to the established Dose Limit Value (DLV). The results showed that the highest radiation dose received by accompanying caregivers inside the examination room reached 13,46 µSv, with a percentage of 0,27% relative to the DLV, while the lowest dose recorded was 1,12 µSv, with a percentage of 0,0224% relative to the DLV. Analysis of the radiation dose rate distribution revealed that the greater the distance of the measurement point from the radiation source (tube), the smaller the dose received. In conclusion, the radiation dose received by accompanying caregivers is still below the Dose Limit Value (DLV) for caregivers, which is 5.000 µSv. However, to minimize stochastic effects, the implementation of additional protective measures, such as the use of lead aprons and selecting safer locations within the examination room, is highly recommended. These findings are expected to serve as a guide in enhancing the safety of accompanying caregivers of pediatric patients in conventional radiology units.
Abstract:The accuracy of disease diagnosis coding is an important indicator in the management of medical records and health service claims. This study aims to determine the percentage of accuracy in coding pneumonia diagnoses based…
ed on ICD-10 according to the 2023 National Medical Practice Guidelines (PNPK) at Udayana Hospital II in Denpasar. The research method used was quantitative descriptive with a total sampling approach of 72 medical records of pneumonia patients during the period from October 1, 2024, to December 31, 2024. The research instrument was a checklist for assessing the accuracy of diagnosis codes based on the provisions of ICD-10 and PNPK Pneumonia 2023. The results showed that 51 files (70.8%) were coded accurately, while 21 files (29.2%) were coded inaccurately. The inaccuracy in coding was due to a lack of supporting tests, such as microbiological tests, as well as the excessive workload of the coders. These findings indicate the need for an analysis of coders' workload to measure the effectiveness and efficiency of their tasks, time management, and priorities. This study is expected to serve as evaluation material to improve the quality of service and efficiency of hospital administration.
Abstract:The purpose of this study was to describe how structured tasks from the Numbered Heads Together (NHT) cooperative learning model impacted the learning outcomes of grade X students at SMA Negeri 5 Seram Bagian Barat in the…
e 2024–2025 academic year. This study was experimental and only used a control group for the posttest. This study involved 75 students from three classes at SMA Negeri 5 Seram Bagian Barat. Class X2 (experimental class), consisting of 25 students, and class X3 (control class) were included in the randomly selected sample. According to statistical analysis of the data, the control class obtained a score of 65.60 with a standard deviation of 13.25, while the experimental class obtained a score of 75.00 with a standard deviation of 10.40. The completeness of the experimental class was 84.00%, while the control class was 44.00%. Based on the results of the study, the structured task approach influenced the learning outcomes of grade X students of SMA Negeri 5 Seram Bagian Barat on the topic of chemical bonds.
Abstract:Historical records show that in the early 19th century, Banten became a center for scholars in the archipelago and even in Southeast Asia, particularly in the field of Islamic studies. The Bantenese culture, which appears…
s simple on the surface, actually possesses a high level of complexity. This article presents a portrait of Bantenese culture by focusing on two main topics: the Debus tradition and the Panjang Mawlid tradition. The study finds that the diverse folk art performances in Banten, which have been passed down through generations, are inseparable from religious influences, especially Islam.
Abstract:Home birth selection is a complex decision influenced by various factors. This study aimed to determine the relationship between knowledge and antenatal care (ANC) visits with the decision-making of home birth in the working…
king area of Mapaddegat Public Health Center, Mentawai Islands Regency. This research was a descriptive analytic study with a case-control design, conducted from February to May 2025, involving mothers who gave birth and were recorded in the maternal cohort data from January 2023 to December 2024. A systematic random sampling technique was applied, consisting of 21 respondents in the case group and 42 respondents in the control group. Data were analyzed using univariate and bivariate analysis with the chi-square statistical test. The univariate results showed that 74.6% had high knowledge, and 57.2% had more than four ANC visits. The bivariate analysis revealed a significant relationship between knowledge (p = 0.011; OR = 5.455) and the number of ANC visits (p = 0.015; OR = 4.462) with the decision to give birth at home. It can be concluded that there is a relationship between knowledge and the number of ANC visits with home birth decision-making. It is recommended for the Mapaddegat Public Health Center staff to strengthen health promotion regarding delivery in health facilities and develop innovations to increase the coverage of facility-based deliveries.
Abstract:This article examines in depth the relationship between the Qur'an and the concept of diversity in the context of modern society. By using a qualitative approach and content analysis of Qur'anic verses that touch on the…
issue of ethnic, religious, and racial differences, this study seeks to uncover the universal and contextual dimensions of the principles of diversity in Islamic teachings. Gadamer's hermeneutic approach is used as a theoretical framework for critically interpreting Qur'anic texts, with the aim of contributing to the treasure trove of modern interpretations of pluralism. The findings of the study show that the Qur'an, through verses that emphasize the unity of humanity and respect for diversity, provides a strong foundation for the implementation of diversity values. The discussion also explained the social implications of the application of the principle of diversity according to the Qur'an, including in the context of politics, education, and intercultural relations in pluralistic societies. By integrating critical analysis of sacred texts with empirical data and theoretical studies, this article is expected to make a significant contribution to the research treasure trove of Islamic studies and pluralism. This research emphasizes that the role of the Qur'an in upholding the value of diversity is multi-perspective; It not only provides spiritual guidance, but also offers an ethical framework that can foster the construction of an inclusive, just, and harmonious modern society. The purpose of this research is to elaborate on the role of the Qur'an as a source of values of diversity and pluralism, by tracing relevant verses and relating them to the social reality on the ground. Thus, this research not only aims to provide textual analysis, but also examines the practical application of the teachings of the Qur'an in promoting peace and social justice in the era of globalization. This research is expected to be an important reference for researchers and academics of Islamic studies and pluralism in an effort to strengthen interfaith dialogue and increase tolerance and social justice.
Abstract:The purpose of this study is to describe how local factors through a Buddhist approach influence the practice of religious moderation in the village of Rajabasa Lama, Labuhan Ratu District, East Lampung Regency, Lampung…
Province. The primary focus of this research is on the role of Buddhists in internalizing and implementing the four main pillars of religious moderation, namely commitment to nationalism, tolerance, anti-violence, and appreciation of local culture in the life of the village community. This study uses a qualitative approach with a phenomenological method. Data collection techniques involve participatory observation, in-depth interviews, and documentation studies. According to Colaizzi, the research procedure refers to the seven stages of phenomenology, while informants were selected using purposive sampling techniques. Data are analyzed through pattern matching, explanation making, and time series analysis. The research results show that Buddhist communities in the village of Rajabasa Lama have successfully implemented religious moderation by integrating the values of the Hasta Arya Marga teachings in Buddhism and the principles of multiculturalism in social life. National commitment, a sense of tolerance, anti-violence, and appreciation for their local culture are reflected in inclusive attitudes, active tolerance, and participation in interfaith activities without creating exclusive boundaries. This moderation process is formed through the practice of wisdom, morality, and concentration expressed in peaceful, ethical, and dialogical social discourse, thus strengthening a harmonious collective identity.
Abstract:The purpose of this study is to describe how local factors affect the practice of religious moderation in Pejambon Village, Negeri Katon District, Pesawaran Regency, Lampung Province. The primary focus of this research lies…
ies in the role of local leadership in internalizing and implementing the four main pillars of religious moderation, namely national commitment, tolerance, non-violence, and accommodation to local culture in the lives of rural communities. This study uses a qualitative approach with a single case study method. Data collection techniques were done through participatory observation, in-depth interviews, and documentation studies. The research procedure refers to six stages of case studies according to Robert K. Yin, while the informants were selected using purposive sampling and snowball sampling techniques. Data is analyzed through pattern matching, explanation creation, and time series analysis. The study results show that local leadership plays a significant role in contextually building a narrative of moderation through example, deliberation, and social participation. The practice of moderation is not conveyed through formal instruction alone. Still, it is culturally shaped through social interaction, interfaith activities, and strengthening local values that align with national principles. Leadership prioritizing social awareness, openness, and inclusivity has maintained social cohesion and enhanced inter-religious harmony in a pluralistic village. These findings contribute to developing a theory of local leadership based on the values of religious moderation at the grassroots level.