Abstract:This study aims to analyze the financial statements of an automotive repair service business in order to transform financial data into useful information for decision-making. The method used is descriptive analysis of the…
e balance sheet, income statement, and statement of changes in equity prepared by the workshop business entity. The results show that the workshop business has a healthy financial position with adequate current and fixed assets, as well as a positive net profit. The conclusion of this study is that financial statements provide essential information for management in planning and controlling the business.
Abstract:Fasting is a religious practice that not only holds spiritual significance in Islamic teachings but also contributes substantially to the body's physiological repair. This study aims to examine the relationship between Islamic…
slamic fasting—particularly Ramadan and sunnah fasting—and cellular repair processes through biological mechanisms such as autophagy, cell regeneration, and mitochondrial function enhancement. Using an integrative literature review method, this study synthesized findings from scientific and Islamic sources retrieved from databases including PubMed, Scopus, ScienceDirect, and Google Scholar from 2015 to 2025. The findings reveal that fasting positively affects systemic inflammation reduction, improved insulin sensitivity, metabolic regulation, and the prevention of premature aging and degenerative diseases. Moreover, fasting strengthens psychological and spiritual dimensions, supporting mental health and enhancing emotional resilience. This synergy between biological and spiritual benefits highlights fasting as a holistic health strategy. The study affirms that Islamic values align with modern preventive health principles and offer a solid foundation for spiritually based health promotion. Further research is recommended to evaluate specific biomarkers related to fasting-induced cell regeneration.
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:Diabetes Mellitus (DM) is a chronic disease caused by a lack of insulin production by the pancreas or the insulin produced cannot be used effectively by the body . This causes the formation of microaneurysms in the retinal…
al blood vessels which make the blood vessels fragile and easily ruptured, causing visual impairment in the form of decreased visual acuity. The general objective of this study was to determine the relationship between blood glucose levels and visual acuity in patients with diabetes mellitus at Toto Kabila Hospital. This research uses a quantitative research type with a research design. descriptive analytical using cross sectional approach method . The population in this study were DM patients who visited the Eye Polyclinic at Toto Kabila Hospital and the sample in this study used the technique accidental sampling with a total of 87 samples. The instrument in this study used an observation sheet. The data analysis technique used the chi-square test . obtained value pvalue = 0.00 0 which means there is a relationship between blood glucose levels and visual acuity in diabetes mellitus patients at Toto Kabila Regional Hospital .
Abstract:Marriage is a sunnatullah that occurs between living creatures, especially for humans in pairs. The Qur'an explains the concept of marriage quite specifically in the scope of Sakinah, Mawadah, and Rahmah. Deep meaning of…
these three concepts can be explored with the aim of maximizing the worship of marriage in it. In addition to the fulfillment of rights and obligations, the legal scope of marriage also has its own position as a discussion that is quite interesting to explore.
Abstract:Penelitian ini bertujuan untuk menguji efektivitas penggunaan media pembelajaran wayang tulang rangka dalam meningkatkan pemahaman siswa kelas 6 tentang sistem gerak manusia. Penelitian menggunakan pendekatan kuantitatif…
dengan desain pre-test dan post-test. Sampel penelitian terdiri dari 7 siswa kelas 6 di sebuah sekolah dasar. Model pembelajaran yang digunakan adalah Project-Based Learning (PjBL). Data dianalisis menggunakan uji statistik paired sample t-test dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan peningkatan signifikan pada pemahaman siswa setelah menggunakan media wayang tulang rangka, dengan rata-rata nilai post-test lebih tinggi dibandingkan pre-test. Temuan ini menunjukkan bahwa media pembelajaran berbasis wayang tulang rangka efektif digunakan dalam pembelajaran sistem gerak manusia.
Abstract:Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama masa pandemi covid-19 dengan menggunakan metode analisis rasio keuangan yang terdiri dari rasio…
likuiditas, rasio profitabilitas dan rasio solvabilitas. Penelitian ini merupakan penelitian deskriptif komparatif dengan pendekatan kuantitatif. Jenis dan sumber data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang dipublikasikan di BEI. Populasi penelitian meliputi perusahaan sub sektor transportasi yang ilisting di BEI selama tahun 2019-2020, dengan sample sebanyak 15 perusahaan yang diambil berdasarkan teknik purposive sampling. Adapun variabel penelitian yang digunakan adalah rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), debt to iequity ratio (DER). Analisis data penelitian dilakukan dengan menggunakan analisis statistik deskriptif dan uji normalitas dan uji hipotesis paired sample t-test dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa dengan menggunakan uji hipotesis paired sample t-test, variabel rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), dan debt to equity ratio(DER) menunjukan bahwa nilai sig >α atau lebih besar dari taraf sig 0,05 yang artinya tidak terdapat perbedaan yang signifikan pada kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama pandemi covid 19. Sehingga dapat disimpulkan bahwa hipotesis penelitian diterima.
Abstract:The low level of agility among elementary school students has become an important issue in Physical Education, Sports, and Health (PJOK) learning, particularly due to the limited variation in instructional methods and the…
e decline in students’ physical activity in the digital era. This condition causes students to be less physically active, resulting in underdeveloped abilities in changing direction, body coordination, and movement balance. This study aimed to determine the effect of the traditional Galah Asin game on improving the agility of fifth-grade students at SD Swasta Advent Barusjulu. The research employed a quantitative approach using a quasi-experimental method with a One-Group Pretest–Posttest Design. The research sample consisted of 37 students selected through the total sampling technique. Data were collected using a 4x10 meter shuttle run test to measure students’ agility levels before and after the treatment. The findings revealed that the average pretest score of 25.63 seconds decreased to 22.41 seconds in the posttest, indicating an improvement difference of 3.22 seconds. The paired sample t-test results showed that the calculated t-value of 9.87 was greater than the t-table value of 2.045 with a significance level of p < 0.000, indicating that the traditional Galah Asin game had a significant effect on improving students’ agility. The game was proven to enhance agility skills, active participation, learning motivation, and students’ social interaction during PJOK learning activities. The novelty of this study lies in the utilization of the traditional Galah Asin game as a local culture-based PJOK learning strategy that not only improves students’ agility but also supports cultural preservation and strengthens elementary school students’ physical activity in the modern era.
Abstract:This study aims to evaluate the effectiveness of volleyball game–based tactical learning in improving the fundamental movement skills of students at SMP Negeri 2 Makassar. The research employed a quasi-experimental method…
hod with a non-equivalent control group design, involving 40 seventh-grade students divided into an experimental group (n=20) and a control group (n=20). The experimental group received tactical game–based learning focused on understanding game situations, decision-making, and applying tactical concepts within the context of play. In contrast, the control group followed conventional technique-based instruction emphasizing repetition of basic movements. Measurement of fundamental movement skills, particularly manipulative skills in volleyball, was conducted using the Fundamental Movement Skills (FMS) test during the pretest and posttest stages. Data analysis was carried out descriptively and inferentially using paired-sample t-tests to identify changes within each group, as well as independent-sample t-tests to examine differences in improvement between groups at a significance level of 0.05. The results showed that both groups experienced significant improvement in fundamental movement skills. However, the improvement in the experimental group was statistically more pronounced than in the control group, accompanied by a large effect size indicating a strong impact of the treatment. These findings confirm that volleyball game–based tactical learning provides a more effective contribution to developing students’ fundamental movement skills compared to conventional instruction. Theoretically and practically, this study recommends the implementation of tactic-based approaches as more relevant, authentic, and competency-oriented learning strategies in physical education.
Abstract:The development of adaptive and multisensorial learning media is a critical aspect in supporting the success of inclusive education, particularly for visually impaired students who face challenges in comprehending abstract…
ct concepts in science subjects. These limitations necessitate innovative learning media capable of optimizing information processing through alternative sensory modalities, namely auditory and tactile. Audio-tactile media represents an innovation that simultaneously integrates sound and touch stimulation to facilitate multisensorial conceptual understanding and enhance the cognitive construction of visually impaired students. This study employs a qualitative descriptive approach utilizing observation, in-depth interviews, and documentation techniques to evaluate the effectiveness of audio-tactile media in the context of science learning within inclusive classrooms. The results indicate that audio-tactile media significantly improves conceptual understanding, learning motivation, and active participation among visually impaired students. Additionally, this media strengthens social interaction among students and supports teachers in delivering material inclusively and responsively to individual learner needs. The novelty of this research lies in the application of learning media that combines two sensory modalities as an innovative pedagogical strategy to overcome cognitive barriers caused by visual impairment, while simultaneously enriching the multisensorial learning experience. These findings contribute significantly to the development of an adaptive, inclusive, and equitable science learning model for students with special needs. Accordingly, audio-tactile media is recommended as an effective alternative to create an inclusive and high-quality learning environment.