Abstract:Micro Small and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face numerous challenges in managerial behavior and financial management. One relevant approach to addressing these issues is the…
e application off behavioral accounting which emphasizes the relationship between accounting information and decision-making behavior. This community service activity aims to improve the understanding of the behavior of MSMEs in Ginza. The method used included an initil survey, managerial behavior training, a behavior accounting, workshop,and mentoring on simple financial record keeping. The results indicate and increased understanding of MSMEs regarding the importance of financial record keeping, cost control, and the division of responsibilities in business management. The application off behavior accounting has a positive impact on changing manajerial behavior and increasing business accountability.
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:Social interaction that occurs on social media serves not only as a means of social interaction but also as a primary platform for information dissemination and public opinion formation. However, the ease of access and interactivity…
nteractivity of social media also pose serious challenges regarding the application of digital ethics. Freedom in social media is not limitless freedom. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. The 2020 Digital Civility Index (DCI) report regarding changes in community behavior in social media usage and forms of communication interaction places Indonesia at the lowest rank in the civility index. Incivility in social media conduct by the community results in significant vulnerability and threats of division, unrest, and conflict within society. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. Ethics and morals have an attachment to one another.
Keywords: Digital Ethics, social media, values, socio-cultural
Abstract: Abstract Patient safety incidents remain a critical healthcare problem in Indonesia, particularly within hospital settings. Patient safety goals are an essential priority for healthcare providers, especially nurses, who…
ses, who serve as the frontline workforce delivering continuous care. Optimal implementation of patient safety goals requires adequate knowledge, supportive attitudes, and strong professional performance from nurses. Effective adherence to these goals plays a key role in preventing adverse events that may harm or endanger patients. This study aimed to examine the relationship between nurses’ knowledge and attitudes with the implementation of Patient Safety Goals in a private hospital in West Sumatra, Indonesia. A descriptive quantitative method with a cross-sectional design was used. A total of 35 nurses were selected through total sampling. Data were collected using validated questionnaires (KPSQ, APSQ, IPSG I–VI). Statistical analysis employed the Chi-Square test with a significance level of p < 0.05. Results showed that more than half of the nurses demonstrated good knowledge (51.4%), positive attitudes (57.1%), and good implementation of patient safety goals (54.3%). Chi-Square analysis revealed significant associations between knowledge and patient safety goal implementation (p=0.044<0.05), as well as between attitudes and patient safety goal implementation (p=0.012). The study concludes that nurses’ knowledge and attitudes are significantly related to the implementation of patient safety goals. Continuous training and regular dissemination regarding patient safety standards are recommended to strengthen nurses’ adherence to SOPs and to enhance the overall patient safety culture within the hospital.
Keywords : Knowledge; Attitudes; Patient Safety Goals; Nurses; Hospital
Abstract:Indonesia faces a dualism within the Islamic fiscal system, where zakat and taxes operate separately without clear integration. This condition raises fundamental questions regarding the relationship between the two from…
a sharia perspective and their implications for fiscal justice among Indonesian Muslims. This study aims to examine and formulate the relationship between zakat and taxes from the perspective of the Qur’an and Hadith in order to produce an applicable reformulation model within the context of Indonesia’s fiscal system. This research employs a qualitative approach using a thematic (maudhu‘i) method applied to primary Islamic texts. Qur’anic verses and Hadiths related to zakat, taxation (kharaj, jizyah, ‘usyur), and fiscal obligations were collected, classified, and comprehensively analyzed to identify the underlying connection between the two. The analysis is further supported by a study of maqashid al-shariah and contemporary ijtihad of Indonesian scholars. This study seeks to produce a reformulation model of the zakat–tax relationship through three possible schemes: (1) a partial substitution model, in which zakat can serve as a deduction for income tax up to a certain limit; (2) a complementary model, positioning zakat as a religious obligation and tax as a civic obligation with distinct functions; and (3) a progressive integrative model, integrating zakat into the national fiscal system through a more comprehensive tax incentive mechanism. The findings indicate that the Qur’an and Hadith provide a flexible foundation for all three models, depending on the context of maslahah and public interest.
Abstract:This study aims to describe the utilization of interactive technology and artificial intelligence (AI) to enhance the competencies of 21st-century teachers within the Educational Coordination Office of Pangkatan Sub-District,…
rict, Labuhanbatu Regency, North Sumatra Province. The research employed a descriptive qualitative method with a field study approach through a six-day workshop. The subjects of this study consisted of 20 elementary school teachers who participated in training sessions on Quizizz, Wordwall, and the use of AI tools such as ChatGPT in the learning process. Data were collected through observation, interviews, pre-test and post-test assessments, as well as documentation, and were analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate a significant improvement in teachers’ understanding and skills in integrating interactive technology and AI into the learning process. The average pre-test score of 70.00% increased to 89.00% in the post-test, indicating a 19.00% improvement in competency. In addition, teachers successfully developed gamification-based learning media using Quizizz and Wordwall, and utilized artificial intelligence to efficiently design teaching materials and evaluation tasks. The workshop activities also fostered teachers’ motivation, creativity, and digital awareness regarding the importance of innovation in 21st-century education.This study affirms that the integration of interactive technology and AI not only enhances teachers’ pedagogical competencies but also contributes to the development of a more adaptive, collaborative, and digitally relevant learning ecosystem aligned with the needs of the modern era.
Abstract:This study examines the ethical and pedagogical implications of deep learning integration in fourth-grade classrooms at SDN 100801 Pasar Sempurna, Indonesia. Through classroom observations, semi-structured interviews with…
h teachers, and document analysis, the research found that deep learning applications significantly improved student engagement and individualized learning outcomes. However, ethical concerns emerged regarding data privacy, unequal access to digital tools, and limited teacher preparedness. Teachers expressed uncertainty in balancing technological autonomy with moral and pedagogical control. The study concludes that while deep learning supports more adaptive and inclusive learning environments, its ethical implementation remains constrained by insufficient institutional policies and digital literacy. Strengthening teacher competence and establishing transparent ethical frameworks are crucial for ensuring responsible AI integration in primary education. These findings provide practical insights into balancing innovation and ethics in early educational contexts.
Abstract:Background: Cardiovascular disease (CVD) continues to be the predominant cause of global mortality. Polypill techniques that integrate various cardiovascular drugs into a single formulation have emerged as a potential method…
thod for primary prevention, especially in intermediate-risk populations.
Objective: To systematically review and synthesize evidence regarding the efficacy and safety of polypill formulations (comprising antihypertensive medications, statins, with or without aspirin) in comparison to standard care or placebo for the primary prevention of major adverse cardiovascular events (MACE) in intermediate-risk populations.
Methods: We conducted systematic review and meta-analysis in accordance with PRISMA 2020 standards (Systematic Review Registration: PROSPERO CRD420251184718). Various databases (PubMed, Cochrane Library, ScienceDirect, Scopus) were examined for original research published from January 2015 to October 2024. Studies were eligible if they assessed polypill therapies in individuals aged 30 to 70 years with intermediate cardiovascular risk (10-20% 10-year risk), reported composite major adverse cardiovascular events (MACE) outcomes, and included a minimum follow-up of 6 months. Two independent reviewers conducted screening, data extraction, and risk of bias evaluation utilizing the Cochrane RoB 2.0 tool.
Results: Of the 161 records discovered, 4 randomized controlled studies (HOPE-3, TIPS-3, PolyIran, PolyPars) with 31,501 people fulfilled the inclusion criteria. Polypill therapies showed a substantial decrease in composite MACE relative to control groups (pooled HR 0.67 (95% CI 0.60-0.75, p<0.001). Individual trial hazard ratios varied from 0.50 (PolyPars) to 0.66 (PolyIran) and 0.79 (TIPS-3) with moderate heterogeneity (I²=35.2%, p=0.20). Polypills were generally well- tolerated, with a safety profile consistent with the individual components. Medication adherence was enhanced with the polypill in comparison to multiple-pill regimens.
Conclusions: Polypill techniques markedly reduce major adverse cardiovascular events (MACE) in intermediate-risk patients for primary cardiovascular prevention, achieving around a 33% relative risk reduction. The fixed-dose combination strategy provides benefits in compliance and ease of use. These findings hold significant implications for healthcare systems in low-to-
middle-income nations, such as Indonesia, where the burden of cardiovascular disease is substantial and access to long-term cardiovascular drugs is frequently hindered by cost and complexity.
Abstract:This study aims to analyze the influence of leadership style, organizational culture, and work motivation on organizational commitment among library staff of public senior high schools (SMA Negeri) in Jambi Province, both…
h directly and indirectly. The research employed a quantitative approach with a cluster sampling technique across three regions Jambi City, Tanjung Jabung Timur Regency, and Merangin Regencywith a total of 132 respondents, 97 of whom were included in the analytical sample. Data were processed using SmartPLS 3.0 through structural model testing (inner model) to examine causal relationships among variables.The results indicate that leadership style does not have a significant direct effect on work motivation, whereas organizational culture shows a strong and significant direct effect on the work motivation of library staff. Additionally, leadership style and organizational culture jointly have a significant impact on work motivation. Regarding organizational commitment, the findings reveal that leadership style, organizational culture, and work motivation each have a positive and significant direct effect. Further results show that both leadership style and organizational culture exert significant indirect effects on organizational commitment through work motivation, suggesting that work motivation functions as a mediating variable in these relationships.
Overall, this study concludes that organizational culture is the most dominant factor influencing both work motivation and organizational commitment, while work motivation strengthens the relationship between leadership and cultural factors and the commitment of library staff. Therefore, efforts to enhance organizational commitment among library personnel in public senior high schools in Jambi Province should focus on cultivating a positive organizational culture, improving effective leadership practices, and providing continuous motivational support.
Abstract:This study aims to determine (1) the management of educational facilities and infrastructure in senior high schools throughout Merauke Regency. (2) Identify factors supporting the management of educational facilities and…
infrastructure in senior high schools throughout Merauke Regency. (3) Identify factors inhibiting the management of educational facilities and infrastructure in senior high schools throughout Merauke Regency. This study is a qualitative study. Data collection techniques used observation, interviews, and documentation. Data validity was verified using source triangulation and technical triangulation. Data analysis included data condensation, data presentation, and conclusion drawing. The results of this study show that (1) management of educational facilities and infrastructure in high schools throughout Merauke Regency has been carried out. This has been done in SMAN 1 Merauke, SMAN 2 Merauke and KPG Khas Papua Merauke. This is done by managing BOS funds, managing facilities and infrastructure such as providing fans in each class and conducting workshops for teachers to improve their abilities in the teaching process and the quality of education. Supporting factors for management of educational facilities and infrastructure in high schools throughout Merauke Regency such as in SMAN 1 Merauke, namely the principal has a high commitment to managing and prioritizing infrastructure, in SMAN 2 Merauke such as recruiting competent teachers in their fields, in KPG Khas Papua Merauke such as the commitment of solid leadership & team, collaborative culture. Inhibiting factors for the management of facilities and infrastructure in improving the quality of education in high schools throughout Merauke Regency, such as at SMAN 1 Merauke, are many old and damaged infrastructure, at SMAN 2 Merauke, such as disagreements regarding the policies made, at KPG Khas Papua Merauke, such as budget limitations & price/logistics fluctuations.