Abstract:Digital transformation has increased the complexity of fraud risks within organizations, necessitating a more adaptive and integrated internal control system. This study aims to analyze the integration of internal audit,…
electronic audit, and audit governance in improving the effectiveness of internal control and mitigating fraud risks. This study uses a Systematic Literature Review (SLR) approach by analyzing various scientific literature relevant to the research topic. The results show that independent internal audit, the use of electronic audit technologies such as Big Data Analytics and Blockchain, and audit governance through Whistleblowing Systems and AI Governance have a synergistic relationship in strengthening organizational oversight systems. The integration of these three aspects can improve the effectiveness of fraud detection, maintain the integrity of audit data, and strengthen organizational transparency and accountability. This study provides a conceptual contribution in the form of a digital-based integrated oversight model as a strategy for strengthening internal control in the era of digital transformation.
Abstract:The study of al-ʿawāmil al-naḥwiyyah (grammatical factors) serves as a primary foundation in Arabic grammar, examining the relationship between the ʿāmil (governing agent) and the maʿmūl (governed element) as the mechanism…
mechanism determining iʿrāb (inflection) within Arabic sentence structures. This article aims to comprehensively analyze the classical theory of the ʿāmil concept as formulated by early grammarians—notably al-Jurjānī in Al-ʿAwāmil al-Mi’ah—and examine the debates emerging between the Basra and Kufa schools regarding the source and authority of the ʿāmil. Utilizing a qualitative-descriptive analytical approach toward primary and secondary literature, this research explores the epistemological arguments underlying the construction of the ʿāmil theory and assesses its relevance to modern critiques in Arabic linguistics. The findings indicate that the ʿāmil concept is not merely a grammatical instrument but also possesses philosophical value in explaining the order and rationality of the Arabic language. However, modern critiques—particularly from structural and generative linguistic perspectives—question the metaphysical assumptions of the ʿāmil concept, which are deemed non-empirical. Nonetheless, the theory of ʿāmil maintains methodological significance in understanding Arabic syntactic relationships and the development of contemporary grammatical theories. This article emphasizes the necessity of a conceptual reinterpretation of al-ʿawāmil al-naḥwiyyah to remain relevant within modern linguistic paradigms without losing its classical essence.
Abstract:The community has the right to express aspirations, suggestions, and opinions in the village government's execution. The goal of this study is to examine how community rights are implemented and identify barriers to their…
r effective execution in village management. In particular, the preparation of the Draft Village Regulation aims to enhance the implementation of democracy in the Village. The research method employed is empirical legal research, utilizing primary and secondary data collection methods through in-depth observations and interviews. The results are based on field studies and documents from the Gunungsari Village Government, Tajinan District, Malang Regency. A qualitative juridical analysis is then carried out. The study's results show that implementing community rights in expressing aspirations, suggestions, and opinions is crucial in preparing the draft village regulations. In the planning activities for preparing village regulations, participation has been carried out through village deliberations and hamlet deliberations, which have identified inhibiting factors. First, there are still people who do not understand their rights. Second, there are still people who remain indifferent. Third, the community has not been informed about the village authority's plan to create village ordinances. Techniques for conquering difficulties 1). connecting the community's and the village government's perspectives, goals, and tactics. 2) Budgetary support from the village government for improving community human resources through education, training, and courses. 3) Village government programs and activity plans must be oriented towards improving community income and welfare. 4) Improved facilities and infrastructure for disseminating plans for drafting village regulations.
Abstract:Inclusive villages provide space for minorities, namely people with disabilities, to have equal rights and obligations, equal dignity and status, and have the same role and position in the lives of people in the village.…
The Ngawonggo Village Government, Malang Regency, has sought legal protection for people with disabilities by establishing Village Regulation Number 2i of 2023 concerning the Establishment of Village Disability Inclusion Groups. The method used is physical therapy training for groups of people with disabilities. The result of this community service is in order to optimize the realization of the tasks and functions of inclusion groups as an effort to accelerate independence for people with disabilities through physical therapy training.
Abstract:Desa inklusi memberikan ruang pada minoritas yaitu penyandang disabilitas terhadap haki dani kewajibani yangi isetara, iharkat idan imartabat iyang isederajat serta memiliki iperan idan kedudukan iyang isama idalam kehidupan…
upan masyarakat di desa. Pemerintah Desa Ngawonggo Kabupaten Malang telah mengupayakan perlindungan hukum terhadap penyandang disabilitas dengan menetapkan Peraturani Desai Nomori 2i Tahuni 2023i tentangi Pembentukani Kelompoki Inklusi Penyandang Disabilitas Desa. Metode yang digunakan adalah pelatihan terapi fisik kepada kelompok penyandang Disabilitas. hasilnya ii pengabdiani kepada masyarakat ini dalam rangka optimalisasi merealisasikan tugas dan fungsi kelompok inklusi sebagai upaya mempercepat kemandirian bagi penyandang disabilitas melalui pelatihan terapi fisik.
Abstract:Penelitian ini bertujuan untuk mengevaluasi keefektivan pengajaran kelas interaktif dalam meningkatkan kemampuan siswa kelas 4 SDN 6 Tambun dalam memahami kalimat. Metode penelitian yang digunakan adalah kuantitatif dengan…
an pendekatan deskriptif analisis. Survei pra-penelitian dilakukan untuk mengumpulkan data tentang pengalaman, persepsi, dan keyakinan siswa terkait metode pembelajaran sebelum implementasi pengajaran kelas interaktif. Setelah itu, pengajaran kelas interaktif dilaksanakan dengan melibatkan berbagai aktivitas interaktif seperti diskusi kelompok, tanya jawab, dan penerapan langsung konsep kalimat dalam konteks nyata. Survei pasca-penelitian dilakukan untuk mengevaluasi dampak pengajaran kelas interaktif terhadap pemahaman kalimat siswa. Data survei pasca-penelitian dianalisis secara deskriptif dan menggunakan analisis statistik sederhana untuk mengukur keberhasilan pengajaran kelas interaktif. Hasil menunjukkan bahwa sebagian besar siswa merasa bahwa pengajaran kelas interaktif telah membantu mereka memahami kalimat dengan lebih baik, meningkatkan kepercayaan diri dalam menggunakan kalimat, dan meningkatkan motivasi mereka untuk belajar bahasa Indonesia. Kesimpulannya, pengajaran kelas interaktif efektif dalam meningkatkan kemampuan siswa kelas 4 SDN 6 Tambun dalam memahami kalimat.
Abstract:This study aims to explore the construction of students’ contextual understanding of the Qur’anic and Hadith texts and their relevance in addressing the challenges of modern life. The research is motivated by the persistence…
sistence of a textual-normative learning paradigm in Islamic-based teacher education institutions, which risks creating a dichotomy between the authority of sacred texts and the dynamics of contemporary issues. Specifically, this study analyzes the development of critical and reflective thinking competencies among students of the PGSD Program at the private higher education institution STKIP Al Islam Tunas Bangsa in interpreting and actualizing the messages of the Qur’an and Hadith in relation to contemporary social issues. The method employed is Classroom Action Research conducted in two cycles, each consisting of the stages of planning, implementation of contextual learning actions, participant observation, and critical reflection. Data were collected through structured observations of classroom discussion dynamics, in-depth analysis of students’ reflective journals, and evaluation of case analysis projects, which were subsequently processed using thematic analysis. The findings reveal a significant transformation in students’ patterns of religious understanding, shifting from a literal approach toward analytical-contextual competence, as evidenced by their ability to relate religious textual messages to current issues such as digital media ethics, social justice, and environmental sustainability. The implications of this study underscore the urgent need to internalize a contextual approach within the Islamic Religious Education curriculum in private higher education institutions in order to build religious literacy that is applicable and adaptive to the changing times.
Abstract:Chronic Obstructive Pulmonary Disease (COPD) is a progressive chronic respiratory disease that has become a global health concern due to its high morbidity and mortality rates and its impact on patients’ quality of life.…
e. In acute exacerbation conditions, impaired oxygenation becomes a major problem that may be influenced by various factors, including hemoglobin levels as the primary component of oxygen transport in the blood. However, the relationship between hemoglobin levels and oxygen saturation in patients with acute exacerbation COPD remains inconsistent, particularly in populations exposed to high environmental risk factors. This study aimed to determine the relationship between hemoglobin levels and oxygen saturation in patients with acute exacerbation COPD hospitalized at RSUD dr. Suhatman MARS Dumai, Kota Dumai. This research employed an analytic observational design with a cross-sectional approach involving 73 patients selected through total sampling based on medical record data. Bivariate analysis using the Spearman correlation test showed no significant relationship between hemoglobin levels and oxygen saturation (r = 0.098; p = 0.412), indicating a very weak and statistically insignificant correlation. The study concluded that hemoglobin levels do not directly influence the oxygenation status of patients with acute exacerbation COPD, where impaired oxygenation is more strongly affected by respiratory factors such as ventilation-perfusion imbalance and structural lung damage. The novelty of this study lies in its empirical evidence demonstrating the limited role of hemoglobin as a predictor of oxygenation in patients with acute exacerbation COPD within a population with specific environmental characteristics, thereby providing a basis for developing more comprehensive clinical approaches in monitoring and managing COPD patients.
Praptika Septi Femilia, Dwi Ayu Lestari, Hasby Haq Arihakim, Dina Akmaliyatul Hilyah, Bayu Aldi Tiya, Sitti Shofiatus Sholehah, Nur Uriva, Frenda Ninggar Marsiska, Novi So’imatul Fadilah, Feby Nurrahmawati, Rahmad Aditya Eka Febriyanto, Nova Lupita Nur Wulandari, Lusita Maisyaroh, Rika Fadilatul Laila, Ahmad Murobbiy W. F.
Abstract:Fenomena stunting masih menjadi masalah serius di Indonesia, termasuk di Kabupaten Bondowoso yang memiliki prevalensi cukup tinggi dibandingkan rata-rata nasional. Desa Wonokusumo sebagai lokasi program pengabdian memiliki…
ki kasus balita stunting yang perlu penanganan segera. Melalui pendekatan Participatory Action Research (PAR), kegiatan pengabdian ini dilaksanakan dengan fokus pada pencegahan stunting melalui pemanfaatan Tanaman Obat Keluarga (TOGA). Program dilaksanakan secara partisipatif dan kolaboratif dengan melibatkan perangkat desa, kader posyandu, serta masyarakat. Bentuk kegiatan meliputi penyuluhan kesehatan, sosialisasi pemanfaatan TOGA, serta aksi pendistribusian bibit sawi dan tomat ke tujuh dusun di Desa Wonokusumo. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan masyarakat mengenai gizi dan pola asuh, perubahan perilaku menuju hidup sehat, serta kemandirian keluarga dalam memanfaatkan pekarangan untuk menanam TOGA sebagai sumber gizi tambahan. Selain itu, terjadi penurunan jumlah kasus stunting secara bertahap, yang menandakan bahwa program berbasis kearifan lokal ini dapat menjadi model preventif yang efektif, murah, dan berkelanjutan untuk menurunkan angka stunting di masyarakat pedesaan.
Abstract:Peningkatan kebutuhan energi listrik di masyarakat menuntut adanya solusi alternatif yang ramah lingkungan dan berkelanjutan. Energi fosil yang selama ini menjadi sumber utama pembangkit listrik memiliki dampak negatif terhadap…
erhadap lingkungan. Salah satu solusi yang dapat diterapkan secara langsung di lingkungan perdesaan adalah pemanfaatan energi surya sebagai sumber energi penerangan jalan umum (PJU). Kegiatan ini merupakan bentuk Proyek Mandiri oleh mahasiswa Program Studi Pendidikan Vokasional Teknik Elektro berupa pemasangan tiga unit PJU tenaga surya di Desa Cibarani, Kecamatan Cisata, Kabupaten Pandeglang. Tahapan kegiatan meliputi survei lokasi, sosialisasi kepada warga, edukasi tentang manfaat dan cara perawatan PJU tenaga surya, serta pelaksanaan instalasi. Hasil kegiatan menunjukkan bahwa PJU telah berfungsi secara optimal dan memberikan manfaat langsung dalam menunjang aktivitas masyarakat, khususnya pada malam hari, serta meningkatkan kesadaran warga akan pentingnya energi terbarukan.