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:Dengue Hemorrhagic Fever (DHF) is an endemic disease in Indonesia caused by the dengue virus and transmitted through the bites of Aedes aegypti and Aedes albopictus mosquitoes. The risk of serious complications primarily…
arises during the critical phase, typically between the 4th and 6th days of fever, during which plasma leakage may occur, leading to shock and severe bleeding. Hematocrit levels and platelet counts are important parameters in the diagnosis and monitoring of DHF patients. This study aimed to determine the differences in hematocrit levels and platelet counts during days 4 to 6 of fever in DHF patients at Prima Medika Hospital Denpasar, in February 2025. This research employed a descriptive quantitative design with purposive sampling, involving 35 patients who met the inclusion criteria. The results showed a decrease in hematocrit levels with averages of 42.8%, 42%, and 41.2%, and platelet counts with averages of 87 x 10³/µL, 59 x 10³/µL, and 47 x 10³/µL from day 4 to day 6 of fever. Data were analyzed using the Shapiro-Wilk normality test, the Friedman non-parametric test for hematocrit levels, and the Repeated Measures ANOVA parametric test for platelet counts. Statistical analysis showed a p-value of 0.002 for hematocrit levels and 0.000 for platelet counts. The conclusion of this study is that there are significant differences in hematocrit levels and platelet counts between days 4 to 6 of fever in DHF patients.
Abstract:This research investigates the impact of AI literacy on leadership effectiveness within the finance industry, a sector experiencing rapid digital transformation. As artificial intelligence becomes increasingly integrated…
into financial operations, leaders are required to possess not only traditional managerial skills but also a strong understanding of AI concepts, applications, and ethical considerations. Using a quantitative approach, data were collected from 55 finance professionals occupying leadership roles across various organizations. The study assessed their levels of AI literacy and examined its relationship with their perceived leadership effectiveness. The results reveal a significant positive correlation between AI literacy and leadership effectiveness, indicating that leaders with higher AI literacy are better equipped to drive innovation, make strategic decisions, and successfully adapt to technological change. These findings highlight the importance of integrating AI literacy into leadership development programs and fostering a culture of continuous learning to ensure sustained organizational agility and competitiveness in the finance sector.
Abstract:Roads, including land, sea, and air transport, are vital in the overall transportation system. However, a lack of focus on safety can lead to increased traffic accidents. This study analyzes accident data from five Dumai…
(Riau Province) roads with the highest accident rates. The analysis used secondary data, including traffic accident records and average daily traffic (ADT) from 2019 to 2023. The study followed a descriptive method with data collection through observation and documentation. The findings show that Soekarno Hatta Street experienced the highest number of accidents, totaling 107 incidents. The accident rate for the identified black spot on Soekarno Hatta Street in Bagan Besar Sub-District reached 0.727. Meanwhile, the black site on Cut Nyak Dien Street in Bangsal Aceh Village had an accident rate of 0.10.
Abstract:The large-scale exploitation of nature currently occurring in Indonesia reflects a crisis of spirituality among modern humans in their understanding and treatment of nature. The loss of sacred awareness of nature as God's…
s creation has led to an exploitative, rather than participatory, relationship between humans and nature. This study aims to examine the connection between the exploitation of nature and spiritual decadence, as well as how Islamic values can provide a relevant and transformative ecological ethical framework. The method used is a qualitative study with a literature review approach, involving critical analysis of Islamic texts and spiritual ecology theories from thinkers such as Seyyed Hossein Nasr and Roy A. Rappaport. The results of the study show that Islamic principles such as Tawhid, Khilafah, Amanah, and Shari'ah have strong potential to shape spiritual-based ecological awareness. Additionally, rituals in traditional and religious communities also function as ecological and moral mechanisms. In conclusion, the reconstruction of Islamic spiritual values in an environmental context is essential to address contemporary ecological crises, particularly in Indonesia.
Abstract:Digital transformation of cultural heritage is a strategic step in preserving and promoting cultural wealth to present and future generations. This study aims to analyze the digitalization efforts of the cultural heritage…
e of the Mataram Kingdom, both in tangible and intangible forms, and to assess its impact on the preservation and increasing accessibility of cultural information. The research method used is a qualitative study with a descriptive approach through interviews, observations, and documentation studies. The results of the study indicate that the digitization of artifacts, manuscripts, historical sites, and historical narratives of the Mataram Kingdom has made a significant contribution to building public awareness of the importance of cultural preservation. This initiative also opens up opportunities for the development of culture-based ecotourism through digital media, such as applications, interactive websites, and augmented reality. However, challenges such as limited technology, funding, and human resources are still obstacles that need to be overcome through collaboration between the government, academics, cultural communities, and the private sector. Thus, digital transformation is an important means of maintaining the sustainability of the cultural heritage of the Mataram Kingdom in the modern era.
Abstract:This study examines the development of Al-Quran digital tools and their impact on Islamic learning in the context of religious media transformation. The study was conducted with a qualitative approach, using the documentation…
ation study method and content analysis of the Al-Quran mobile application available on Android and iOS platforms within the last five years. The analysis is focused on aspects of usability, accessibility, and digital features that support learning and understanding of the Quran. The findings of the study reveal that the integration of digital technology and religious content has resulted in a new paradigm in the learning and dissemination of Islamic messages, marking social change and increased transformation of religious media. This research produces a comprehensive evaluation framework for Al-Quran digital tools and typologies based on categories and functionality, which makes theoretical and practical contributions to the development of Al-Quran mobile applications in the future.
Abstract:This study examines the relationship between the concept of Maqashid Al-Quran and the optimization of budget management in the context of Islamic economics. Using the systematic literature review method, this article collects…
lects and analyzes publications from Scopus indexed journals in the last 10 years to identify conceptual frameworks and indicators of budget efficiency that can be synergized with the principles of Maqashid Al-Quran. The findings of the study show that the implementation of maqashid values—such as the protection of soul, religion, intellect, descent, and property—can be the basis for formulating budgeting policies that are not only efficient but also socially just. In addition, this article develops an innovative analysis model, integrates budget efficiency indicators with the maqashid principle, and offers practical implementation recommendations for researchers and policymakers. The implications of this research are expected to help in the formulation of more holistic and progressive Islamic economic policies. This research has shown that the integration of the principles of Maqashid Al-Quran into budget management has the potential to improve fiscal policy by strengthening aspects of justice, transparency, and efficiency. Using the systematic literature review method, this article not only identifies gaps in the conventional literature, but also offers an innovative framework that can be used as a reference for researchers and practitioners in the development of Islamic economics. The implementation of this framework requires a joint commitment between stakeholders to reform fiscal governance and integrate ethical values at every policy stage. It is hoped that the results of this research will provide inspiration for the development of a long-term strategy that is progressive, based on maqashid in budget management, and will be an important contribution in realizing public governance that is fair, efficient, and oriented towards community welfare.
Abstract:The Kenduri Nasi tradition, held during the month of Sha'ban, is a tangible manifestation of the acculturation between Malay culture and Islamic teachings. This tradition not only strengthens social bonds but also functions…
ons as a medium for internalizing Islamic educational values such as shukr (gratitude), ukhuwwah (brotherhood), and social awareness. Using a qualitative approach through a literature review, this study explores the embedded Islamic values within Kenduri Nasi and its role in preserving local cultural identity. The findings reveal that Kenduri Nasi serves as a contextual medium for transmitting religious values across generations through culturally rooted practices. This tradition exemplifies a positive syncretism between Islamic teachings and Malay customs, making it relevant for character education based on local wisdom. It also provides a meaningful model for integrating religious teachings into everyday life in a way that is both accessible and culturally sensitive.
Abstract:This study aims to analyze the representation of heroic narratives in two movies adaptations of Greek mythology, Clash of the Titans (2010) and Wrath of the Titans (2012), through a comparative literature approach and Vladimir…
adimir Propp's narratology. The main character Perseus is the center of attention in the study of narrative structure because of his role as a mythological hero who faces a series of challenges that are full of values of courage, sacrifice, and determination. Propp's theory is used to identify narrative functions such as dispatch, magical agent, struggle, and transfiguration that appear in both movies. The method used is qualitative with content analysis technique by comparing the stories, characters, and moral messages as well as narrative functions in the two movies with the theme of Greek mythology. The results show that the comparison of the narrative structure of the two movies with the character Perseus has strengths in the dramatic aspects of heroic attitudes in accepting choices and fighting for life so that the integration of heroic material can be adapted to literature learning involving character values. This finding confirms that the narratological approach through comparative literature can be an important pedagogical tool to teach story structures with character values through popular media. This research recommends the utilization of mythological movies in literature learning and character education at various levels of education as a means of strengthening narrative literacy and understanding moral values.