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 impact of liquidity ratios on the corporate value of banking companies with the role of capital structure as a moderating variable. The data used in this study are secondary data obtained from…
rom the annual financial reports of Bank Syariah Indonesia listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The method used is multiple regression analysis with a model that includes the interaction between liquidity ratios (Current Ratio) and capital structure (Debt to Equity Ratio) as a moderating variable on corporate value, measured by Price to Book Value (PBV). The results of the study show that liquidity ratios have a positive and significant impact on corporate value, while capital structure has a negative impact on corporate value. In addition, the interaction test shows that capital structure acts as a moderating variable that reduces the positive impact of liquidity ratios on corporate value. These findings indicate that although a high liquidity ratio can increase corporate value, this effect may be diminished if the bank has a capital structure more dominated by debt. This study provides important implications for bank management in balancing liquidity and capital structure to maximize corporate value.
Abstract:This study aims to measure the level of effectiveness of the campaign equipment (APK) of legislative candidates in the 2024 general election campaign with the object of East Java province. To create a positive image to attract…
ttract voters, visual campaign equipment is used, namely banners, billboards, social media and so on as regulated in the General Election Commission Regulation (PKPU). So that the campaign program of each legislative candidate is very important to evaluate the effectiveness of the campaign equipment. Data collection was carried out by purposive sampling. The researcher conducted a validity test of the questions before distributing the questionnaire. After the data was collected, the data was analyzed quantitatively using the EPIC model analysis with 12 indicators. The questionnaire has been tested for validity and reliability and scaled according to the Likert rule (1-5). Then tabulation was carried out on the respondents' answers to then be averaged and applied through the EPIC diagram. The calculation results showed that two dimensions, namely the Persuasion and Communication dimensions, got a value of 3.22 and 3.14 in the effective criteria and the next two variables, namely Empathy and Impact, got a value of 3.48 and 3.47 in the effective criteria. Of the various indicators, the question with the lowest value was about the legislative candidate's promise with a score of 3.01, considering that political promises are the most vulnerable things to prospective voters and influence the next election.
Abstract:The development of technology, especially in social media, is increasingly developing every year, which is commonly used daily by the public with the aim of obtaining information. The approach used in this study is the Social…
ocial Media Analytics (SMA) framework to analyze sentiment using NoLimit Indonesia software. Sentiment Analysis is a measurement of sentiment or emotion of social media users based on content analysis (positive/negative/neutral). This study aims to determine the sentiment analysis using the keywords "contraceptives" and "condoms" on the opinions of social media users regarding the policy of using contraceptives for students and adolescents with a period of one week. The results showed that neutral sentiment was 6,232 X account users, negative sentiment was 359 X account users, and 86 X account users were in a negative position. The conclusion of the study is that the response of social media X users was more neutral at 93%, 5.4% negative and 1.3% positive towards the policy on the use of contraceptives for teenagers or students in regulation 28 of 2024 concerning the Implementing Regulations of Law (UU) Number 17 concerning health which includes several health programs including in the reproductive system in article 103, especially in paragraph (4) point e, namely the provision of contraceptives, this is what is problematic and invites public attention
Abstract:Beneficial Owner or beneficial owner in Presidential Decree Number 13 of 2018, explained as holder power and authority the highest one has control full towards the Corporation as a GMS. Based on his rights as regulated…
� in Presidential Decree Number 13 of 2018 , Beneficial Owners have equal standing with Major Shareholders who have shares , rights sound and get profit more of the 25% where has exceeding the ownership limit share holder share main namely at least 20% in the company . Corporations are often used as tool somebody For avoid not quite enough answer disclosure origin treasure riches as well as use assets . Misuse ownership benefit can harm holder share minorities , employees , creditors , and lead to crime businesses that are detrimental to the country, such as act criminal corruption , crime criminal money laundering , crime criminal funding terrorism , and others . The role of notaries in recognize Owner Sorry in Corporations , have obligation For to apply principle recognize Owner Benefits done through identification , verification and monitoring towards the Corporation as user service as regulated in Presidential Decree Number 13 of 2018 and Perkumham Number 15 of 2019. However , in reality matter the Not yet can implemented in a way maximum because of its complexity structure ownership in a Corporation and No existence clarity position about Beneficial Owner or beneficial owner in UUPT, apart from That Still many Corporations as user services that are still Not yet cooperative in give information related The Beneficial Owner is the real . Vacancy law related position Beneficial Owner or beneficial owner in a Corporation because Still Not yet there is arrangement legislation that regulates in a way clear and specific .
Abstract:Becoming a great entrepreneur in the global era is not as easy as flipping the palm of your hand. A successful and happy great entrepreneur is not solely determined by high academic performance, a high IQ, or attending a…
prestigious school. In fact, GPA, IQ, and attending a top school do not even rank among the top ten factors that guarantee someone will become a great and successful entrepreneur. What truly determines entrepreneurial greatness and success are soft skills. The top 10 soft skills referred to are: Honesty (Being honest with all people) ranked first, followed by Strong Discipline (Being well-disciplined); Sociability (Getting along with people); Support from a Partner (Having a supportive spouse); Hard Work (Working harder than most people); Passion for the Work (Loving my career/business); Leadership (Having strong leadership qualities); Competitive Personality (Having a very competitive spirit/personality); Well-Organized Life (Being very well-organized); and finally, Ability to Sell Ideas (Having an ability to sell my ideas/products). These ten soft skills will become even more meaningful when accompanied by a good heart, positive thinking, wise words, good deeds, good habits, positive culture, and strong character—all of which shape good fortune. Ultimately, good fortune begins with a good heart.
Abstract:The discussion of interpretation in online media today does not only cover the transition from print media to digital media, but can also include the development of direct interpretation studies. This reflects the diversity…
ity of approaches and perspectives in the discussion of interpretation on the internet today . This writing aims to identify ways the study and presentation and approaches applied to the study of interpretation are very diverse website tafsirq.com , and to understand the dominant interpretation ideology on this website . in explaining questions related to the study of interpretation on this website . This research applies descriptive-analytical method. This method is used to study and analyze sources on the study of interpretations available on the tafsirq.com website , with the aim of providing a clear and detailed picture of the interpretive approaches and ideologies used on the site. Presentation in site Tafsirq.com in data display, there are displays such as the Qur'an, the Medina mushaf, stories of wisdom, prayers, and recitations per verse, also equipped with the DSN Fatwa. on the Tafsirq.com site , there are two tafsir books Which use with discussion method use title (topic). This site is said to be credible because on its website , the administrator displays responsible for content and in interpreting the verses I have referred to the famous tafsir books from the Tafsir Al-Misbah and Tafsir Jalâlīn .
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: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:This study aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure on financial performance, with institutional ownership as a moderation variable. This research was conducted on companies that…
are members of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period using a quantitative approach. Sample selection was carried out by purposive sampling method, resulting in 39 samples of observation data for three consecutive years. The data analysis technique used is Structural Equation Modeling (SEM) which is operated through the WARP-PLS 7.0 program. The results of this study show that CSR has a positive but not significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance. Meanwhile, CSR moderated by institutional ownership has a positive and significant effect on financial performance.