Publication Search

Hypertension is an increase in systolic blood pressure of more than 140 mmHg and diastolic blood pressure of more than 90 mmHg in two measurements with an interval of five minutes in a state of sufficient rest/calm. The aim of this study was to determine and compare the cost-effectiveness of antihypertensive drug combination therapy in BPJS inpatient hypertension patients at Prambanan Regional Hospital, Yogyakarta. This research was conducted non-experimentally using a descriptive research design of retrospective health phenomena based on a hospital perspective. The data used is secondary data (in the form of medical record data, financial data) and the research design used is cross-sectional. Inclusion criteria are hypertensive patients ≥18 years old with a primary diagnosis of stage II hypertension with or without comorbidities with BPJS payment. Cost effectiveness was carried out using the ACER and ICER methods. The results of the study showed that the most effective combination of antihypertensives was a combination of ACEI with diuretics. The direct medical costs for the combination of CCB and ACEI are IDR 1,229,906. The use of a combination of ACEI with diuretics is the most cost-effective with an ACER value of IDR. 14,313 and an ICER value of  IDR. 10,070.

Financial reports as a record of a company's financial information to understand this, efforts are needed to increase student awareness of the importance of financial reports as an important initiative in ensuring that students understand and are proficient in managing the financial dimensions in their personal and professional lives. Educational institutions can implement pedagogical and training programs that emphasize contemporary and effective financial reports. Obtaining the right financial literacy can equip students with the ability to understand the importance of managing finances in a broader context. The objectives of carrying out this Community Service activity are: (1) Introducing financial reports to SMK Palembang students, (2) Upholding the Tri Dharma of Higher Education at Raden Fatah State Islamic University Palembang, (3) Fostering effective cooperation between Raden Fatah State Islamic University Palembang and other stakeholders who influence the prospective progress of Raden Fatah State Islamic University Palembang. The methodology for implementing Community Service involves disseminating information to SMK Palembang students, with a total of 40 participants. The benefits obtained from this Community Service activity include: Students and educators gain a comprehensive understanding of financial reports and foster a public that has a broad perspective and knowledge of financial reports. Keywords: cognition, recognition, financial reports

This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.

Fraud through cheque securities is a form of economic crime that harms many parties, both individuals and financial institutions. The background of this problem is the increasing number of fraud cases involving blank checks in Batam City, which causes significant financial losses and reduces public confidence in these payment instruments. This study aims to analyze the role of investigators in eradicating fraud through cheque securities, with a focus on the Barelang Police Criminal Investigation unit. This study uses a normative juridical method with a case study approach, involving analysis of primary and secondary data in the form of interviews with investigators, literature reviews, and document studies related to check fraud cases in the jurisdiction of the Barelang Police. The results of the study show that investigators have a crucial role in handling fraud cases through cheque securities, starting from receiving reports and complaints, collecting and securing evidence, to preparing case files for prosecution. However, there are several obstacles that reduce the effectiveness of investigations, such as lack of resources, lack of specialization in financial crimes, and limited access to information. To overcome these obstacles, this study provides several recommendations, including increasing the capacity and expertise of investigators through ongoing training, increasing budgets and technological resources, and strengthening cooperation between investigators and other financial institutions and law enforcement. The suggestions put forward in this study are that police investigators should improve internal and external coordination to speed up the investigation process, other law enforcers such as prosecutors and judges should increase collaboration with investigators to ensure a fair and transparent judicial process, and the public, especially victims of cheque fraud, should be educated on the steps to be taken when becoming victims of fraud. With the implementation of this recommendation, it is hoped that the handling of fraud cases through check securities can be more effective and public trust in the justice system can increase.

This research investigates the intricate landscape of financial challenges and opportunities in the maritime industry through the lens of expert perspectives in economics, management, and maritime operations. Drawing on qualitative insights from industry leaders and scholars, the study analyses key economic indicators such as GDP growth rates, inflation, interest rates, and trade balances, highlighting their profound impact on global shipping dynamics. The findings reveal pervasive challenges including economic volatility, regulatory compliance burdens, and sustainability pressures, which necessitate strategic responses for financial resilience and operational sustainability. Strategic recommendations are delineated to address these challenges effectively, advocating for enhanced risk management strategies, investment in technological innovation, adoption of sustainable practices, collaborative industry partnerships, and capacity building in talent development. These insights are crucial for maritime stakeholders aiming to navigate economic uncertainties and regulatory complexities while advancing towards sustainable growth and competitiveness in the global maritime economy.

This research explores the integration of Islamic values into sustainable entrepreneurship, focusing on Muslim entrepreneurs who incorporate green innovation practices in their businesses. Despite growing awareness of sustainability, many Muslim entrepreneurs face challenges in aligning Islamic ethical principles with modern green business practices. This study aims to identify key Islamic values that guide sustainable entrepreneurship and analyze how faith-based motivations foster a culture of eco-conscious innovation. A qualitative descriptive research design, using a phenomenological approach, was employed to explore the experiences of Muslim entrepreneurs in environmentally sustainable sectors, including organic farming, renewable energy, and eco-friendly product manufacturing. Data was collected through semi-structured interviews, and thematic analysis was used to identify patterns of Islamic ethical influence on decision-making and innovation practices. The study found that Islamic entrepreneurship is rooted in values such as justice, stewardship, and social responsibility, which guide environmentally responsible innovation. These values encourage long-term sustainability, with a focus on community welfare and ecological preservation. The study also identified that Muslim entrepreneurs face barriers such as limited access to Sharia-compliant financing and financial literacy. The conclusions suggest promoting Sharia-based sustainable business frameworks, developing Islamic green financing instruments, and incorporating environmental education within Islamic entrepreneurship programs to foster more eco-conscious innovations. These findings offer valuable insights for policymakers, financial institutions, and entrepreneurs looking to integrate Islamic principles with sustainable development.

The use of E-Commerce platforms has a significant impact on students' shopping patterns and consumption behavior. This article aims to analyze the factors that influence students in choosing to shop through E-Commerce and its impact on students' consumptive behavior from the perspective of consumption theory and modernization theory. The method used in this research is a qualitative approach, with sources collected through literature studies, data analysis, validity of analysis with data triangulation techniques. The results show that factors such as ease of use, price, product quality, availability of goods, emotional benefits, and tangible evidence influence students in choosing to shop through E-Commerce. The impact is a significant change in students' consumption patterns, which includes satisfaction with purchases, ease of product access, but also uncertainty about future needs and changes in shopping priorities. The implication is the importance of financial awareness and wise financial management skills for university students in dealing with the use of E-Commerce to minimize the negative impacts and maximize the benefits in improving their quality of life.    

This research aims to determine the management of village funds in Pagar Puding Lamo Village, Tebo Regency from the perspective of sharia financial management. This research is a type of qualitative research using descriptive analysis. Descriptive analysis is data obtained and expressed in the form of words and images, so that it can be described to provide clarity. This research uses data collection methods by means of observation, interviews and documentation. The results of this research indicate that the management of village funds in Pagar Puding Lamo Village is in accordance with Permendagri No. 113 of 2014 starting from the planning, implementation, administration, reporting and accountability stages. In the review of sharia management regarding the management of village funds, it is clear that the management still does not implement the sharia system, the system used still tends to be conventional, but judging from the nature and values ​​of honesty, trust and fair sharia in its management, village officials have implemented it in managing village finances.

This research aims to determine waqf management in community empowerment at the Al-Munawwarah Mosque from a Sharia Financial Management perspective. This research uses a qualitative method with a descriptive analytical approach. Data was collected through interviews, observation and documentation. The research results show that waqf management at the Al-Munawwarah Mosque in the field of community empowerment has been carried out in accordance with financial management which includes collecting, developing, utilizing and reporting waqf funds. The method for collecting funds is quite good, but still needs to be improved, the use of funds is still in the refinement stage to achieve the desired goals in accordance with the objectives of the waqf. The obstacles faced are limited human resources and knowledge about effective waqf management

This research aims to find out (1) the influence of life style in moderating financial literacy on students' consumptive behavior perspectives, and (2) the influence of life style on students' consumptive behavior perspectives with self-control. as moderator .This type of research is causal associative research using a quantitative approach. The population of this study was 1,100 students from the Class of 2021 UNY (FEB, FMIPA, and FISHIPOL). Sampling was based on the Taro Yamane formula of 294 students. Sampling uses techniques proportionate random sampling. The data collection method used is a questionnaire method which has been tested for validity and reliability with the help of SPSS Statistics 23 . The data analysis technique uses Moderated regression analysis Regression Analysisist (MRA).The research results prove that (1) life style weakens the influence of financial literacy on student consumptive behavior with a regression coefficient value of 0.023 and a sig value of 0.659 > 0.05. (2) life style weakens the influence of self-control on student consumptive behavior with a regression coefficient value of 0.008 and a sig value of 0.796 > 0.05.   Keywords: Financial Literacy, Self Control, Consumptive Behavior, Life Style This research aims to find out (1) the influence of life style in moderating financial literacy on students' consumptive behavior perspectives, and (2) the influence of life style on students' consumptive behavior perspectives with self-control. as moderator .This type of research is causal associative research using a quantitative approach. The population of this study was 1,100 students from the Class of 2021 UNY (FEB, FMIPA, and FISHIPOL). Sampling was based on the Taro Yamane formula of 294 students. Sampling uses techniques proportionate random sampling. The data collection method used is a questionnaire method which has been tested for validity and reliability with the help of SPSS Statistics 23 . The data analysis technique uses Moderated regression analysis Regression Analysisist (MRA).The research results prove that (1) life style weakens the influence of financial literacy on student consumptive behavior with a regression coefficient value of 0.023 and a sig value of 0.659 > 0.05. (2) life style weakens the influence of self-control on student consumptive behavior with a regression coefficient value of 0.008 and a sig value of 0.796 > 0.05.

This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.

In this research, the concept of edupreneurship is used as an approach in designing the process of applying creativity in providing education to the public about opportunities to increase financial coffers. The potential for good cooperation between pkk mothers who meet every week and the abundant natural potential can increase income and add value. One of the abundant potentials is the mangrove plant whose leaves and fruit can be used. This research aims to (1) map the environmental and economic potential of the Tapak Village community with an edupreneurship perspective (2) Increase community creativity, especially coastal communities which have abundant mangroves (3) Create jobs for the community to increase financial coffers. The research method used in this research was carried out by a project in Tapak Village. Data obtained through interviews and documentation. with research subjects namely the community of pkk mothers in Tapak Village, Tugu District, Semarang City. The research results show that the potential of the Tapak Village community has abundant resources in the form of mangrove plants, considering that the community is enthusiastic and united. Abundant resources in the form of mangrove plants can be used as processed food which has sales value in the field of health snacks.

This study examines the impact of audit lag, audit quality, prior audit opinion, opinion shopping, and audit client tenure on the going concern audit opinion of Consumer & Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. A going concern audit opinion reflects the auditor's concerns about a company's ability to sustain operations in the future. The population consists of 163 companies, with 103 selected through purposive sampling, resulting in 309 data points over three years. This quantitative research relies on secondary data from independent audit reports available on the IDX. Logistic regression analysis, performed using SPSS 23.0, reveals that audit quality significantly and negatively influences the likelihood of a going concern audit opinion and prior audit opinions have a significant positive impact. Conversely, audit lag, opinion shopping, and audit client tenure do not significantly affect going concern audit opinions. These findings provide insights for auditors, regulators, and stakeholders regarding factors that influence auditors’ assessments of a company’s financial stability in the Consumer & Cyclical sector.

Polygamy is a topic in the study of Islamic Family Law that continues to attract attention for discussion. This is due to the polemics related to polygamy, both from a theological and anthropological perspective. Starting from such problems, this then led the researchers to analyze the impacts arising from social and economic aspects, how to review Islamic law regarding the practice of polygamy and its implementation in society. The researcher used the library research method, where the researcher collected information by studying theories from various references related to research (qualitative). The type of data that researchers use is secondary data, which is data that comes from document data. Document data defined here is data originating from books, research reports, journals, etc. (qualitative). The research results show that the practice of polygamy according to state law and Islamic law is permitted, provided that they are able to fulfill their rights and obligations, are able to act fairly, and are mentally and financially mature. The practice of polygamy has positive and negative impacts, the negative impact of the practice of polygamy if you are unable to carry it out, which has an impact on the wife, children and husband who carry it out. So researchers hope that practitioners of polygamy will consider various aspects before deciding to practice polygamy in order to maintain harmony in the household.

This research aims to analyze the financial performance of Bandung Metropolitan City based on the concept of Value for money from 2020 to 2022 by considering economic, efficiency and effectiveness perspectives. The use of this research method is Descriptive Qualitative Analysis Method. The analysis method used includes financial data regarding the city's income, expenditure and investment during this period. This study uses an evaluative approach to assess the efficiency of regional financial management and its impact on the regional economy. The results showed that the financial performance of the Bandung City Government was able to maintain its economic index. In terms of efficiency, the financial performance of Bandung City Government from 2020 to 2022 is less stable. This shows that the Bandung City Government basically needs to minimize the use of resources and again increase efficiency. In terms of effectiveness, it is clear that the Bandung City Government has been able to implement the applicable standards for three years.

Globalization has changed higher education institutions to improve quality and competitiveness towards becoming a world class university (WCU). Therefore, the research objective is to determine WCU using the balanced scorecard (BSC) approach with 5 (five) perspectives). The research design is a qualitative approach. This research is a case study research, namely Darussalam Gontor University (UNIDA Gontor). Data analysis is inductive, with exploratory descriptive analysis techniques. The research results show that in order to move towards WCU from the perspective of (1) organizational changes: research, it is necessary to increase international collaborative research and international publications, (2) human resource policies, it is necessary to increase the number of lecturers with professor and doctoral degrees. (3) academic programs, need to be pioneered by internationally accredited study programs, (4) Internal Governance, UNIDA Gontor has established itself as a millennial Islamic boarding school campus and is designated as a campus that implements the best integrity zone at PTKI and (5) Financial, UNIDA Gontor needs to develop and explore resources -funding sources from domestic and foreign partners to strengthen internationalization programs towards WCU.

This research aims to explore the application of the principles of accountability and transparency in Islamic political ethics and its influence on good governance. Accountability is an important element in public sector organizations, as regulated in Government Regulation of the Republic of Indonesia Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies. Transparency, as another key component, ensures openness in the decision-making process and information delivery. These two principles serve as mechanisms to combat rampant corruption in Indonesia, as reflected in the 2010 Corruption Watch Index score. This study uses a qualitative approach with a literature review method, involving the search and analysis of references from relevant books and journals. This analysis aims to understand how Islamic political ethics integrates the principles of accountability and transparency, as well as the challenges faced in their application. The results of the study show that from an Islamic perspective, accountability is seen as a mandate that must be fulfilled with honesty, justice, and transparency. Transparency in Islam emphasizes the importance of honest and thorough disclosure of information to all interested parties. The application of the principles of accountability and transparency in Islamic political governance has the potential to strengthen moral, social, and religious responsibility, as well as increase public trust in the government. However, challenges such as patronage politics, money politics, and corruption are still major obstacles. To overcome this challenge, there needs to be a strong commitment from the government and the community to implement these principles consistently. Thus, this research makes an important contribution in understanding how the principles of accountability and transparency in Islamic political ethics can be applied to improve good governance and combat corruption in Indonesia.

Performance measurement is an essential thing  for  a  company.  To become the winner in this  global  competition  world,  the  company  has  to show a performance improvement from period to   period.   Recently, financial performance measurement is not enough to reflect the real business performance. That why Kaplan developed Balanced Scorecard Concept. The Balanced Scorecard Concept measure the organization’s performance through four perspectives that are the financial perspective, customer  perspective, internal  business process  perspective   and  learning and growth perspective. In dead, the  Balanced  Scorecard  Concept  is  a concept in translating strategy into action to achieve organization’s gool in the long term. The action is measured and controlled continually. This article count on the implementation of the Balanced Scorecard Concept in some companies in USA. Many problems a difficulties which occur on the implementation of the concept could became opinion and suggestions for some companies who want to implement the Balanced Scorecard. However, Balanced Scorecard will help organizations (companies) to measure their performance more comprehensive and accurate.

This study investigates the implementation of Corporate Social Responsibility (CSR) practices in the manufacturing sector, with a focus on comparing the experiences and outcomes of small and large enterprises in Europe. Utilizing a mixed-methods approach, the research examines how these enterprises adopt CSR practices and the resultant impacts on financial and environmental performance. The findings indicate that both small and large enterprises benefit significantly from CSR, evidenced by improvements in key financial metrics such as Return on Assets (ROA) and Return on Equity (ROE), as well as reductions in carbon emissions and enhancements in energy efficiency. Small enterprises, despite facing challenges such as limited financial resources and lack of expertise, achieve notable local community engagement and operational efficiencies through targeted CSR initiatives. Large enterprises leverage their extensive resources to implement comprehensive CSR strategies, resulting in substantial environmental and financial gains. The study highlights the importance of stakeholder engagement, government support, and a robust organizational culture in facilitating effective CSR adoption. These insights underscore the need for supportive measures to help SMEs overcome barriers and enhance their contributions to sustainable development.

This article explores the social and economic impacts of online lending issues in the Financial Technology industry. Through an in-depth review of factors such as poverty, over-indebtedness, and the role of technology in financial transformation, this article delves into the complex implications of this phenomenon. Considering the perspectives of consumers, regulators, and industry players, we explore the challenges and opportunities associated with addressing these online lending issues. This analysis provides valuable insights for stakeholders in developing policies and sustainable solutions to support the positive development of the Financial Technology industry. This research will use a qualitative approach to explore the social and economic impacts of online loans in the Financial Technology industry in Bekasi Regency.