Abstract:Post-mining land generally exhibits low nutrient levels, requiring soil enhancement via the use of chemical or organic amendments. The application of fertilizers and lime markedly affects soil conditions and can improve…
soil fertility. Soil fertility is essential as a substrate for plant growth to support reforestation or reclamation initiatives. After the planting medium is properly prepared, it can be inhabited with plant species appropriate for the site's conditions. This study's methodology involves assessing land conditions through the analysis of soil characteristics and the measurement of soil pH in the designated area. The study's results indicated that the soil texture in the research region is classified as sandy loam and loamy sand, with an average pH of 4.5. To enhance soil conditions, 100 grams of lime is necessary for each planting hole, totaling 625 trees. Therefore, 62.5 kg of dolomite lime per hectare is required for soil rehabilitation in the post-mining region.
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:This study aims to identify and analyze the influence of profitability, liquidity, and corporate governance on the quality of profits. This research was conducted on the food and beverage sub-sector listed on the Indonesia…
ia Stock Exchange in the 2019-2023 period using a quantitative approach. The sample determination was carried out by the purposive sampling method, resulting in a total of 12 companies observed over a period of 5 years, so that the total sample used was 60. Data analysis was carried out using the SPSS 26 program. The results showed that profitability, audit committees, and institutional ownership had a significant effect on the quality of profits, while liquidity and independent commissioners did not show a significant influence. However, simultaneously, all of these variables have a significant effect on the quality of profit.
Abstract:This study aims to analyze the Effect of Hotel Room Rental Prices on Revenue in the Hospitality Sub-Sector Listed on the Indonesia Stock Exchange for the 2019-2023 Period using quantitative methods. The sampling method used…
sed is purposive sampling with a total sample of 15 companies during the 5-year observation period, resulting in a total of 75 samples. The data analysis technique in this study uses SPSS 18. The results of this study indicate that room rental prices do not have a significant effect on revenue.
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.
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:The purpose of this study was to determine the effect of leadership style and job satisfaction. This study uses a quantitative descriptive analysis approach with an explanatory design, which aims to test the hypothesis related…
elated to the effect of leadership style and job satisfaction on employee loyalty at CVA Putra Perkasa Malang. The dependent variable is employee loyalty, while the independent variables include leadership style and job satisfaction. Data were collected through a questionnaire with 80 respondents from the production department. This study uses a saturated sampling technique, and the data obtained were analyzed using validity, reliability, and multiple linear regression tests to test the effect of independent variables on the dependent variable. Classical assumption tests such as normality, multicollinearity, and heteroscedasticity were also carried out to ensure a valid regression model, followed by the t-test and F-test to test partial and simultaneous effects. The coefficient of determination (R²) is used to measure the strength of the relationship between the independent and dependent variables. The results of the study indicate that leadership style has a positive effect on employee loyalty at CV Putra Perkasa, which means that the better the leadership style applied, the higher the level of employee loyalty. In addition, job satisfaction also has a positive effect on employee loyalty, where employees who are satisfied with their jobs tend to have higher loyalty to the company. Simultaneously, leadership style and job satisfaction have a significant effect on employee loyalty, indicating that these two variables, both separately and together, play an important role in increasing employee loyalty at CV Putera Perkasa
Abstract:This research is motivated by the condition of online buying and selling competition which is increasingly growing day in the community especially the students of syariah economic study program so that make the buyer interest.…
erest. Companies or stores should further develop ideas for customer satisfaction to continue to be interested in buying in e-commerce. This research formulates the problem of whether e-commerce has an effect on buyer's interest and how much e-commerce influence to buyer interest of syariah economy study program at IAIN Ambon. In this study, data were collected through questionnaire method to 32 respondents who had made a purchase in e-commerce in IAIN Ambon economic study program using research method is Research Type, Research Type, Research Data Sources, Data Collection Method, Population and sample, Technique Data Processing, Quantitative Data Analysis Technique. The result of this research indicate that there is e-commerce influence to buyer interest proved by t test value show the number 9,649 and its significance 0.000 <0,05 from result above hence there is significant influence between e-commerce and buyer interest. The result of determination coefficient analysis (R2) shows how big influence e-commerce to buyer interest that is 0,748 meaning 7,48% and the rest 25,2% influenced by other variable not discussed in this research.
Abstract:This study aims to assess the impact of the use of modern Alsintan on rice farming. rice farming in Maradekaya Village, Bajeng District, Gowa Regency. The informant retrieval technique in this study used the purposive sampling…
mpling method, where informants were determined intentionally. The level of adoption of modern agricultural machinery in Maradekaya Village is quite high, including the use of 4-wheel tractors, rice transplanting machines, and rice harvesting machines, which certainly greatly help the lives of farmers. The impact of using modern agricultural machinery brings many changes to the activities of rice farmers, such as a reduction in time and labor, a reduction in capital, and an increase in productivity that is more profitable than before using agricultural machinery technology. Farmers can more easily divide their time for other work besides farming with modern agricultural machinery. In addition, modern agricultural machine tools (Alsintan) make rice farmers' work time more efficient than before the existence of this technology in Maradekaya Village.
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.