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:Study This aiming For analyze Implementation System Information Accountancy Receivables at the Kasih Ibu Women's Cooperative . This study uses a qualitative descriptive method. The data source used in this study is primary…
ry data. This study uses data collection techniques obtained from results interviews , observations and documentation noted in notes field. Research result This show that The Kasih Ibu Women's Cooperative still uses a manual receivables accounting system. So the author offers it in the form of a Cooperative Accounting Information System Application (ASIKK_IT) The use of a manual system is prone to recording errors, with the manual recording process usually taking time, both in recording transactions, calculating interest, and making reports. This cooperative needs to improve the efficiency of recording and managing receivables.
Abstract:Sunnah cupping therapy is widely recognized as part of prophetic medicine with spiritual and therapeutic benefits. However, its implementation often overlooks potential medical emergencies, especially when conducted without…
out proper safety protocols. This study aims to identify types of medical emergencies associated with sunnah cupping therapy through a critical literature review. A descriptive-qualitative approach was used, based on a systematic review of scientific publications from 2010 to 2024 obtained from databases such as PubMed, ScienceDirect, and Google Scholar. The results revealed seven major types of complications in cupping practice: infections (local to systemic), severe bleeding and hematoma, vasovagal and hypovolemic shock, allergic reactions, burns (in fire cupping), neurological responses (epilepsy), and dissociative psychological responses (possession). These complications are primarily caused by the lack of medical screening, limited practitioner training, and absence of emergency handling protocols. The study emphasizes the urgency of integrating Islamic ethical values with emergency medical standards in cupping practice. It recommends enhancing public education, practitioner certification, and clinical regulations to ensure patient safety.
Abstract:Higher education currently faces complex challenges in efforts to improve the quality of educational services amidst increasingly fierce global competition. This research aims to conduct a systematic literature review and…
d meta-analysis of various current research on higher education quality management to produce a comprehensive model that integrates various approaches and considers local context and religious values. The research method uses a qualitative approach with Systematic Literature Review (SLR) and Meta-Analysis, implementing the PRISMA protocol as a methodological framework in literature selection. Of the initial 59,422 articles searched, 7 high-quality articles were selected for comprehensive review. The meta-analysis results show a significant positive correlation between quality management factors and the quality of higher education with an overall effect size of r = 0.60 (95% CI [0.52, 0.68]). Transformative leadership emerged as the most influential factor (r = 0.68), followed by quality culture (r = 0.63) and TQM implementation (r = 0.62). Moderate to high heterogeneity (I² = 67.3%) indicates the need for a contextual rather than standard quality management approach. These findings suggest a holistic quality management model that integrates TQM principles, CIPP evaluation model, transformative leadership, outcome-based curriculum development, stakeholder involvement, and integration of religious values according to institutional characteristics.
Abstract:Islamic boarding schools as the oldest Islamic educational institutions in Indonesia are faced with the challenge of maintaining their relevance amidst increasingly massive digitalization. This research aims to identify…
and analyze effective technology adaptation strategies in improving Islamic boarding school quality management. The method used was a systematic literature review (SLR) and meta-analysis using the PRISMA protocol, resulting in 8 high-quality articles that met the inclusion criteria from a total of 578 articles identified. The research results show that technology adaptation strategies have a significant positive influence on Islamic boarding school quality management with a combined effect size of 0.65 (medium-strong category), with the strongest influence on financial management (d=0.83) and administrative efficiency (d=0.78). The three main patterns of technology implementation in Islamic boarding schools identified are the gradual digital transformation model, the selective adaptation model, and the comprehensive digital transformation model, with implementation success rates between 68-75%. This research recommends a gradual approach in implementing technology by considering the unique characteristics of Islamic boarding schools, developing human resource capacity through continuous digital literacy training, and establishing strategic collaborations with the government and private sector to overcome technological infrastructure limitations..
Abstract:The present article examines the influence of the thought of KH. Abdurrahman Wahid (Gus Dur) on the formation of postcolonial discourse in the context of Islam Nusantara. In the postcolonial context, the Islamic construction…
tion of the Archipelago is inextricably linked to colonial epistemological legacies and the hegemony of external cultures, particularly Arabic. Gus Dur’s thought process can be understood as a deconstructive effort against the dichotomy between “pure” and “local” Islam that was created by colonial powers and puritan movements. It is evident that Gus Dur’s rejection of the uniformity of Arab culture as the sole representation of Islam was underpinned by a sharp critique of arabisation. As an alternative, he proffered the concept of Islamic pribumisation, defined as the adjustment of Islamic expression to local cultural values without sacrificing the substance of the teachings. Furthermore, Gus Dur placed significant emphasis on the necessity of contextualising Islamic teachings, emphasising the importance of re-evaluating Islamic values in accordance with the prevailing social and cultural dynamics of Indonesian society. It is asserted that an approach of this nature will engender the concepts of pluralism and tolerance, which will in turn serve as the primary foundations upon which religious life is to be constructed. The present study employs a qualitative approach, utilising critical discourse analysis of Gus Dur’s ideas and relevant supporting literature. The findings demonstrate that Gus Dur’s thought plays a significant role in formulating the paradigm of Islam Nusantara. This paradigm is characterised by its responsiveness to local realities, its transcendence of religious formalism, and its rehabilitation of cultural dignity as an integral part of Islamic expression. Consequently, the thought of Gus Dur constitutes a significant contribution to the development of a plural, humanist and contextual Islamic civilisation.
Abstract:Sunnah cupping (hijamah) is a therapeutic practice rooted in Islamic tradition and widely acknowledged for its health benefits. However, improper sterilization of cupping instruments poses a significant risk of blood-borne…
ne infections such as hepatitis B, hepatitis C, and HIV. This study aims to explore the importance of equipment sterilization in sunnah cupping using a literature review approach. The method involves systematic thematic analysis of publications from 2010–2025 covering medical science, Islamic bioethics, and traditional health practices. Findings reveal that proper sterilization is crucial to preventing cross-contamination, and it aligns with Islamic ethical imperatives based on la darar wa la dirar and hifzh al-nafs. The discussion emphasizes the integration of Islamic values with modern medical standards and calls for structured education, practitioner training, and regulatory oversight. In conclusion, sterilization in sunnah cupping is not merely a technical requirement but a moral and religious obligation to ensure patient safety and uphold the integrity of prophetic medicine in the modern healthcare system.
Abstract:Complaining is a common emotional response to illness, yet its impact on healing is rarely examined from a multidisciplinary perspective. This article aims to analyze how complaining influences the recovery process through…
gh psychological, Islamic spiritual, and medical lenses. The method used was a literature review with a descriptive qualitative approach. Data were collected from scientific articles published between 2015 and 2024 using Scopus, PubMed, DOAJ, and Google Scholar. Findings reveal that excessive complaining amplifies stress, worsens mental health, and disrupts the immune system. Psychologically, uncontrolled complaints are linked to low emotional resilience. From an Islamic view, patience (shabr) and supplication to God provide spiritual strength and mental stability. Medically, emotional stress raises cortisol levels, negatively impacting tissue healing and immune responses. This study underscores the urgency of a holistic approach that integrates psychological, spiritual, and medical dimensions in healthcare services. It contributes to scientific discourse by offering a model for more humane and comprehensive healthcare. Further empirical studies are recommended to validate this integration in clinical settings.
Abstract:Sunnah cupping therapy is widely recognized as a traditional treatment believed to eliminate stagnant blood, enhance circulation, and accelerate healing. However, concerns remain regarding wound depth and skin recovery duration,…
uration, especially in clinical settings. This study aims to systematically review scientific literature on the healing duration of superficial wounds resulting from cupping, factors influencing recovery, and the effectiveness of herbal topical treatments in supporting natural skin regeneration. A systematic literature review was conducted using publications from 2015 to 2025 sourced from PubMed, Scopus, ScienceDirect, and Google Scholar. The analysis focused on non-surgical superficial wounds, post-cupping wound management, and the use of olive oil, black seed oil, and coconut oil in complementary traditional therapy. Findings indicate that cupping incisions typically reach only the epidermis and upper dermis, with a depth of 0.5–1 mm. These minor wounds generally heal within 3 to 7 days, depending on patient age, skin condition, anatomical location, and aftercare quality. The application of topical herbal agents has been shown to enhance healing through anti-inflammatory, antioxidant, and regenerative mechanisms. In conclusion, Sunnah cupping can be classified as a safe and non-invasive therapy with a relatively short healing duration. Herbal-based wound care offers a natural, accessible, and effective treatment alternative, supporting the integration of cupping therapy into modern evidence-based complementary medicine. Further development of standardized post-cupping care protocols is recommended to optimize clinical implementation and ensure consistent patient outcomes.
Abstract:This study evaluates the impact of mental health disorders such as stress, anxiety, and depression on the risk of various physical illnesses, including cardiovascular diseases, type 2 diabetes, obesity, immune system disorders,…
orders, respiratory conditions, skin disorders, digestive ailments, and osteoporosis. Employing a literature review methodology, the research analyzed data from previous studies, uncovering that mental disorders elevate the risk of cardiovascular diseases through oxidative stress and systemic inflammation mechanisms. The link between stress and glycemic dysregulation in type 2 diabetes highlights a trend towards increased insulin resistance. Depression, closely associated with obesity, is often exacerbated by unhealthy eating habits used as coping mechanisms. Chronic stress-induced immune system disorders result in decreased immune responses, while respiratory issues such as asthma are intensified by increased anxiety. Skin conditions like psoriasis and eczema frequently worsen due to psychological stress. In digestive disorders such as irritable bowel syndrome, stress contributes to more severe symptoms, and osteoporosis is similarly affected by chronic stress impacting bone metabolism. These findings affirm the critical importance of routine mental health screenings and the integration of effective public health interventions in overall health management, as exemplified by the Rehab Hati Foundation. Public health programs that enhance mental health can aid in preventing and managing physical illnesses, improving life quality, and reducing overall health burdens. The conclusion highlights the essential role of effective mental health management as both a preventive and therapeutic strategy.