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Astohar Astohar; Dhian Andanarini Minar Savitri; Sari Rahmadhani; Sugiharti Sugiharti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashless variable is a variable capable of mediating the effect of financial literacy on financial inclusion. The population in this study were all SMEs in Grobogan Regency, Central Java. Collecting samples using accidental sampling technique. After going through the stages of compilation and screening, the samples that can be used are 147 samples. The analysis tool uses multiple multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the goodness of fit test and the coefficient of determination test. For the intervening test using the sobel test with the SPSS program and www.danielsoper.com. The results of the study show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) and also has an effect on cashless payments (H2 is proven). Cashless payment has a significant positive effect on financial inclusion (H3 is proven). Cashless payments are able to mediate the effect of financial literacy on financial inclusion in MSMEs in Grobogan Regency

Aditya Novriyan Rizki; Adzkia Rahmania Sausan; Ardha Aulia; Bagas Nur Rachman; Guntur Orni Aulia

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

Higher education is a government entity that has the status of a Public Service Agency. To realize the achievement of improving the quality of education, higher education requires good management. One way is through the implementation of regulations in PSAP No. 13. This study discusses the compatibility between the regulations in PSAP No. 13 with the reality that occurred at Syarif Hidayatullah State Islamic University Jakarta. The result is that Syarif Hidayatullah State Islamic University Jakarta has implemented most of the regulations contained in PSAP No. 13.

Misra Sarumaha; Annisa Annisa

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.

Mayang Dewinda Putri; Gerry Hamdani Putra

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world business people. Not only in the BUMN sector but also in companies engaged in Merchandising. The city of Padang which is the capital of the province of West Sumatra which also has many companies engaged in Merchandising. The purpose of this study was to determine how the effect of the effectiveness of internal control and individual morality on the tendency of accounting fraud in merchandising companies in the city of Padang. This type of research is quantitative research. The population used in this study were all employees who carry out accounting duties and functions in merchandising companies in the city of Padang. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 22. The results showed that the effectiveness of internal control had no effect on the tendency of accounting fraud in merchandising companies in the city of Padang, while the individual morality had a negative effect on the tendency of accounting fraud in merchandising companies in the city of Padang.

Lathiva Gusna Diva; Elsa Meirina

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to explain the influece of informatiomof characteristics and accounting information systems on managerial performance in goverment agencies is the aim of the research. Determination of the  sample using the total population sampling method in this study were structural officials and staff at the west sumatera research and development agency and the sample used in this study was as many as 31 respondents. Based on research result that there is an influence of information on characteristics on managerial performance the work of managers of geverments agencies and there is influence of accouting informatios systems on the managerial performance of agencies.

Harry Kurniawan; Riduansyah Riduansyah

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

In Aceh Province, the Religious Court is called the Sharia Court, each district or city has its own Sharia Court office which is located in the district or city. As stated in Law Number 3 of 2006 concerning amendments to Law Number 7 of 1989 concerning Religious Courts that: "The Religious Court is located in the capital of the district or city and its jurisdiction covers the district or city area. This research is based on field research. The purpose of field research is to intensively study the background of the current situation and the interaction of the environment of a social unit; individual, group, institution or community. The results of the study are that community participation in the implementation of the circuit court in divorce cases at the Tapaktuan Sharia Court is very high, there are even several special requests from the community for the implementation of the circuit court for several cases, especially divorce cases and the influence of the circuit court in the social life of the community is the emergence of awareness for the community that the termination of a marriage relationship is very important to obtain legal certainty.

Umar Faruq

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

In Islam, marriage is a sunnatullah that applies to every creature. Marriage cannot always achieve its essential goals, one of which can be seen in divorce. It can even be stated that the most sad event in marriage is divorce, so God really hates it. So the author raised the theme "Sexual Needs Are the Main Cause of High Divorce Rates". The type of research used in this paper is Library Research. Using primary data sources that use material from several books about sexual needs and books about divorce. Secondary material as support for this research uses books, articles, papers that discuss divorce caused by sexual needs. So, based on this research, it can be concluded that one of the factors that can influence a family to divorce, among others, is the dissatisfaction of one partner in sexual relations, resulting in the partner's inner income not being met. Biological factors that are not fulfilled by partners are the main factor in the high divorce rate, either because they do not get satisfaction from their partners or for various reasons.

Nurma Lingga Wati; Rumzi Samin; Okparizan Okparizan

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

The implementation of public order for street vendors (PKL) is still a problem, due to the lack of handling carried out by the local government, causing the community to deliberately violate the trading place. The background of this research is to find out the obstacles in carrying out the duties of the civil service police unit in the Karimun sub-district in controlling street vendors. The method used in this research is to use a qualitative descriptive approach with data sources in observation, interviews, and documentation. The theory used in this study is the theory of the four main elements of performance evaluation measurement according to Mahsum (2013: 26) namely (1) the goals and objectives carried out by SATPOL PP have been carried out in accordance with established regional regulations even though there are several street vendors in the Puan market Maimun who has not optimally understood the regulations from SATPOL PP. (2) the performance measurement of SATPOL PP as public control can be said to be quite effective even though not as a whole in socializing the ban on selling on public roads. (3) in measuring the level of achievement of SATPOL PP targets, it can be said that the level of achievement is in the category of success in providing solutions related to selling on the roadside, it's just that there is a lack of strategy in spatial planning. (4) in evaluating the performance of SATPOL PP it has been optimal but there is still a lack of routine supervision and maximum sanctions, this is due to the lack of firm attitude and commitment from officers who violate the rules so that the handling of street vendors is not optimal. The conclusion of this study is that the Karimun Regency SATPOL PP has carried out public control of street vendors at the Puan Maimun market in accordance with regional regulation No. 1 of 2019 concerning public order. suggestions that SATPOL PP should provide regular outreach regarding the orderly regulations for street vendors, supervise officers who are undisciplined, give directions evenly and stipulate strict sanctions against street vendors who violate the rules.

Yokki Kurnia Perdana; Dhani Akbar; Ryan Anggria Pratama

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

Poverty is one of the major issues currently being faced by the Indonesian nation. The problem of poverty will never end if traced from the root of the problem. Poverty is not only an interesting issue to be discussed at the national level, but at the regional level itself, the poverty of this community seems to spread throughout the country, for example in Tanjungpinang City, where the poverty rate is high, even though Tanjungpinang City is the provincial capital. Various efforts and efforts have been made by related parties to reduce the poverty rate, but what is happening in the field is that the poverty rate is actually increasing. Starting from BLT assistance, PKH to BPNT, the local government has launched it in collaboration with related agencies, namely the Social Service. In this study, the researchers wanted to examine one of the aids, namely Non-Cash Food Assistance (BPNT), which is routinely carried out from 2018-present. Researchers want to know more about how this assistance is implemented, starting from the weaknesses to the advantages that arise from this assistance and what the consequences are for the poverty rate. Talking about the poverty rate cannot be separated from sustainable development or often referred to as the SDGs, where the first point of the SDGs is No Poverty (Without Poverty) whose target must be achieved by 2030. This study used a qualitative descriptive method, with 7 (seven) informants. In this study the techniques used were interviews and documentation. The theory used in this study uses the theory of Van Metter and Van Horn. The results of the study found that the implementation of the poverty alleviation policy through BPNT was quite good, but it is undeniable that there are still deficiencies that must be addressed, especially in determining the beneficiaries who receive this assistance, which often occurs miscommunication or mis-data between events that actually occur in the field. data received by related parties. Not only that, in the last few months the distribution has been changed from a system of buying food to cash which is disbursed directly through an ATM, of course this is a decision that must be reviewed again from the original purpose of this policy.

Danang Danang; Toni Wijanarko Adi Putra

Jurnal Riset Rumpun Seni, Desain dan Media 2023 Pusat Riset dan Inovasi Nasional

Tabular-based clinical risk prediction models are extensively applied in medical decision support systems; however, two major challenges often reduce their reliability: predictions that contradict basic clinical logic and poorly calibrated probability outputs that weaken threshold-based decision making. This study investigates explainable binary risk prediction using the processed Cleveland subset of the UCI Heart Disease dataset as a public clinical benchmark. A lightweight and CPU-efficient pipeline is proposed by employing an XGBoost classifier integrated with monotonic constraints on clinically relevant features, followed by probability calibration through post-hoc methods, including Platt scaling, temperature scaling, and isotonic regression on a separate validation set. Model performance is assessed in terms of discrimination capability using AUROC, AUPRC, F1-score, sensitivity, and specificity, while probability reliability is evaluated using ECE and Brier score metrics. A monotonicity audit is also conducted through counterfactual feature sweeps to measure violation rates. In addition, the model is applied for risk stratification into low-, medium-, and high-risk categories with corresponding event-rate reporting. The findings demonstrate that isotonic regression improves probability reliability without degrading discrimination performance. Furthermore, the monotonicity audit reveals no observed violations for constrained features. Overall, the integration of monotonic constraints and probability calibration produces more decision-ready risk estimates for threshold-based clinical decision support while maintaining transparency through SHAP-based analysis.

Rezki Amalia Nurshal; Sherly Mutiara; Fauzan Agus Santoso

Jurnal Riset Rumpun Ilmu Kedokteran 2023 Pusat riset dan Inovasi Nasional

This study aims to evaluate the effectiveness of aerobic exercise combined with physiotherapy in reducing injury risk among individuals with obesity. Obesity is a global health issue that significantly increases the risk of injuries, particularly within the musculoskeletal system. The research employed an experimental design with pre-test and post-test, involving 40 obese participants divided into two groups: an intervention group that underwent a 12-week program combining aerobic exercise and physiotherapy, and a control group that received no intervention. The intervention program included aerobic exercises designed to improve cardiovascular endurance and flexibility, alongside physiotherapy sessions focused on muscle strengthening and balance enhancement. The results showed that the intervention group experienced a significant reduction in injury risk and improvement in physical abilities compared to the control group (p < 0.05). Additionally, participants in the intervention group reported reduced pain levels and improved quality of life. These findings indicate that the combination of aerobic exercise and physiotherapy is effective in mitigating injury risks for individuals with obesity. This study provides valuable insights for healthcare practitioners in designing better rehabilitation programs for obese populations and encourages individuals to actively participate in safe and effective exercise regimens.

Tomi Wijaya; Fenny Yunita

Jurnal Riset Rumpun Ilmu Kedokteran 2023 Pusat riset dan Inovasi Nasional

Imunostimulan adalah zat yang bisa meningkatkan sistem kekebalan tubuh. Secara singkat dijelaskan bahwa imunostimulan adalah suatu zat yang bila diberikan pada makhluk hidup dapat memicu terjadinya peningkatan sistem pertahanan tubuh dalam merespon serangan penyakit. Penggunaan imunostimun bahan herbal pada umumnya dapat dengan mudah ditemukan dimana saja seperti jahe, temulawak, sambiloto, bawang putih, dan meniran. Penelitian ini bertujuan untuk mengetahui pola penggunaan imunostimulan bahan herbal pada pedagang dan sopir angkot di Terminal Stasiun K.A Tenjo. Metodologi penelitian ini adalah deskriptif dengan desain cross sectional. Populasi penelitian ini pedagang dan sopir angkot di terminal K.A Tenjo dengan cara pengambilan data dengan membagikan kuesioner cetak secara langsung pada Desember 2021 hingga Januari 2022. Hasil pengambilan data dari 69 responden didapatkan 55,1% sopir angkot menggunakan imunostimulan bahan herbal dan 44,9% pedagang menggunakan imunostimulan bahan herbal. Mayoritas responden yang menggunakan imunostimulan bahan herbal adalah sopir angkot.  

Christopher Amadeus Nicholas

Jurnal Riset Rumpun Ilmu Kedokteran 2023 Pusat riset dan Inovasi Nasional

 Hernia yang merupakan salah satu penyebab dari tingginya rawat inap, salah satu faktor yang memicu kasus hernia adalah faktor usia. Definisi dari hernia adalah suatu protrusi atau penonjolan isi suatu rongga melalui defek di dinding rongga tersebut. Kasus hernia yang paling sering terjadi adalah hernia inguinalis. Penelitian ini bertujuan untuk meneliti prevalensi dan karakteristik pasien hernia inguinalis di RSUD Prof. Dr. Margono Soekarjo Purwokerto selama periode Januari 2021- April 2022. Penelitian ini adalah penelitian deskriptif dengan metode cross sectional. Berdasarkan penelitian frekuensi kelompok terbanyak dalam penelitian ini adalah kelompok usia 0 sampai 11 tahun dengan presentase 34.4%. Terdapat tren peningkatan kejadian hernia sesuai dengan peningakatan usia pasien. kurva naik  yang berarti semakin tingginya usia sejalan dengan kasus hernia inguinalis. Kesimpulan dari penelitian ini adalah prevalensi pasien hernia inguinalis di RSUD Prof. Dr. Margono Soekarjo Purwokerto adalah 3% dengan rasio laki-laki : perempuan = 5:1 dan frekuensi terbanyak usia 0-11 tahun (34.4%).    

Rainer, Rainer; Inge Friska Widjaya

Jurnal Riset Rumpun Ilmu Kedokteran 2023 Pusat riset dan Inovasi Nasional

Aterosklerosis merupakan kondisi asimtomatik dan salah satu penyebab utama serangan jantung dan stroke yang menjadi penyebab kematian utama di seluruh dunia. Aterosklerosis yang tampak sebagai kalsifikasi pada arkus aorta dapat dideteksi melalui pemeriksaan radiografi toraks untuk melihat derajat keparahannya. Penelitian ini bertujuan untuk mengetahui hubungan antara usia dengan kalsifikasi aorta pada pemeriksaan radiografi toraks. Penelitian ini menggunakan studi analitik observasional dengan data cross-sectional. Data yang diambil merupakan gambaran kalsifikasi aorta yang terdapat pada radiografi toraks di Rumah Sakit Royal Taruma Jakarta Barat periode Maret 2022 dengan menggunakan teknik consecutive non random sampling dengan jumlah sampel 85 foto radiografi toraks. Analisis data usia dengan derajat keparahan kalsifikasi aorta menggunakan aplikasi SPSS versi 26. Mayoritas sampel pada usia 46 – 55 tahun sebanyak 30 (35.3%) sampel dan kalsifikasi aorta derajat 1 sebesar 40 (47%). Sebanyak 5 (5.8%) sampel tidak menunjukkan adanya kalsifikasi aorta dan sebanyak 80 (94.1%) menunjukkan adanya kalsifikasi aorta. Hasil analisis uji korelasi Pearson menunjukkan adanya hubungan signifikan antara usia dengan derajat kalsifikasi aorta pada pemeriksaan radiografi toraks di Rumah Sakit Royal Taruma Jakata Barat dengan p-value = 0.000 (p-value < 0.05).  

Ruhaya Asnawi; Rahmat Hidayat Djalil; Faradilla Miftah Suranata

Jurnal Riset Rumpun Ilmu Kesehatan 2023 Pusat riset dan Inovasi Nasional

Choking is an emergency situation that frequently occurs in infants and toddlers and can potentially lead to death if not managed promptly and appropriately. Limited knowledge and skills of parents, particularly mothers, in providing first aid are among the factors that increase the risk of complications resulting from choking incidents in children. This study aimed to determine the effect of choking management education on mothers’ ability to handle choking incidents in children in Pinokalan Subdistrict, Ranowulu District, Bitung City. This study employed a pre-experimental design using a one-group pretest–posttest approach. The study population consisted of 75 respondents, with a sample of 15 mothers who had children aged ≤ 3 years, selected using accidental sampling techniques. The intervention consisted of health education on choking management using standard operating procedure guidelines and structured health education sessions, while mothers’ abilities were assessed using an observation checklist. Data analysis included univariate and bivariate analyses using the McNemar test with a significance level of α = 0.05. The results showed that prior to the educational intervention, most mothers had poor ability in managing choking incidents in children; however, after the intervention, there was a significant improvement in their abilities. The McNemar test yielded a p-value of 0.008, indicating a significant effect of choking management health education on mothers’ ability to manage choking incidents in children. These findings demonstrate that health education plays an important role in improving mothers’ preparedness and skills in dealing with pediatric emergencies. This study is expected to serve as a basis for the development of community-based health education programs as a promotive and preventive effort to reduce morbidity and mortality risks due to choking in children.

Ghalib Syukrillah Syahputra; Delladari Mayefis; Tommy Julianto; Lyna Elvira

Jurnal Riset Rumpun Ilmu Kesehatan 2023 Pusat riset dan Inovasi Nasional

Phenolic compounds are the largest group of compounds that act as natural antioxidants in plants. One of the plants that has the potential as a natural antioxidant is Jotang (Sphagneticola trilobata). This study aims to determine whether jotang leaf extract (Sphagneticola trilobata) has phenolic content and to determine the total phenolic content in jotang leaf extract (Sphagneticola trilobata). Jotang leaves were extracted by maceration method using methanol solvent. The method of determining total phenolic content was carried out using Folin-ciocaltaeu reagent because phenolic compounds can react with Folin-Ciocalteu to form a solution that can be measured absorbance. As a standard solution, gallic acid is used which is reacted with Folin-Ciocalteau reagent to produce a yellow color indicating that it contains phenolics, after which it is added with Na₂CO₃ solution as a base atmosphere giver. The phytochemical screening of jotang leaf extract showed positive results containing flavonoids, alkaloids, saponins, phenolic compounds, and triterpenoids. Determination of the wavelength of gallic acid obtained maximum 653 nm. The results showed that jotang leaf extract (Sphagneticola trilobata) has phenolic content and obtained total phenolic content of jotang leaf extract of 0.909 mg /g.

Mardiah Astuti; Herlina Herlina; Ibrahim Ibrahim; Cahyadi Cahyadi; Nabila Kontesa +2 more

jurnal Riset Rumpun Agama dan Filsafat 2023 Pusat Riset dan Inovasi Nasional

The way children are educated in Islam has an impact on their growth and role in life. Through this article, we examine the factors that cause the success of how to educate children in Islam focusing on the morals, manners and knowledge of children in the realm of the family. The type of analysis used in this study is literature search, or in other words called literature search. It is a problem-solving activity based on a critical and in-depth analysis of important library materials. Most of this research is done in newspapers and news stories, looking for different sources of information relating to the issue under investigation. This research method uses qualitative descriptive methods. The data displayed is categorized, displayed, and analyzed using a system of elaboration of the source's answers, This analysis involves contextualizing and interpreting the data that has been collected. The data are presented in this article in a narrative and descriptive format. The conclusion of this study on child rearing in the Islamic worldview is that raising children in the Islamic worldview is the duty of every parent. Children are a gift of Allah SWT to all parents and raising children in an Islamic perspective is an irreplaceable obligation of every parent. There are different ways of raising children in Islam, for example. How to teach the basics of Islam, give nicknames to children with good intentions, give affection every day and teach children to pray since childhood. Environmental factors, parental character and social environment can affect a child's education in Islam. How to teach the basics of Islam, give nicknames to children with good intentions, give affection every day and teach children to pray since childhood. Environmental factors, parental character and social environment can affect a child's education in Islam. The influence of raising children in Islam is to raise children with good morals and behavior, able to be filial and respect for parents, so that they become righteous and pious children.

Muhammad Iklil Musyafa; Novita Sari Ramadhani; Sadam Dzul Fahmi

jurnal Riset Rumpun Agama dan Filsafat 2023 Pusat Riset dan Inovasi Nasional

This paper explains the Deviations of Ma'had Al-Zaytun's Teachings Against Islamic Law, where the activity is in a ma'had or pondok in Indramayu, Central Java. During the leadership of Prof. Dr. KH. Abdusallam Rasyidi Panji Gumilang has recently reaped a lot of controversy because the teachings applied at the education center are contrary to Islamic religious laws or teachings, such as the prayer rows that are spaced apart and the mixing of male and female rows, Hajj can be carried out in Indramayu, adheres to Bung Karno's and Ma'had's understandings also say that sins can be redeemed with money. It also describes rebuttals regarding teachings in Al-Zaytun which are considered deviant and far from Islamic values ​​and law. to discuss related to deviant teachings in ma'had Al-Zaytun that are contrary to Islamic religious law, and the author will also look for what are the factors that underlie the ma'had carrying out teachings that are not in accordance with religious law or Islamic Shari'a which should.

Mardiah Astuti; Herlina Herlina; Ibrahim Ibrahim; Yusniasari Yusniasari; Selpita Selpita +2 more

jurnal Riset Rumpun Agama dan Filsafat 2023 Pusat Riset dan Inovasi Nasional

: This article is about Islamic education in dealing with global challenges. This is a very big challenge for Islamic education, because the amount and level of information cannot be filtered if the younger generation is accessing unlimited information. This research was conducted using two methods, namely qualitative research through questionnaires and literature studies by looking at previous studies whose theme is of course related to the title of this article.

Muru'atul Afifah; Hikma Nurfadila

jurnal Riset Rumpun Agama dan Filsafat 2023 Pusat Riset dan Inovasi Nasional

The process of internalizing the values ​​of tolerance through Ma'had activities at the Al-Amien Prenduan Islamic Boarding School has been implemented, this can be seen from the condition of the students who mingle even though they come from different regional and ethnic backgrounds both from within and outside the country and from different backgrounds. different groups such as NU, Muhammadiyah or even Manhaj Salafi with their habit of wearing the veil in the daily lives of female students The problem raised in this study is how the process of internalizing tolerance values ​​through Ma'had activities. Second, what are the supporting and inhibiting factors in the process of internalizing tolerance values ​​through Ma'had activities at the TMI Al-Amien Prenduan Islamic Boarding School. In this study using a descriptive qualitative approach. The method used is the method of interviews, observation and documentation. For data analysis, researchers used the Miles and Hubberman models through data collection, data reduction, data presentation and drawing conclusions. From the validity of the data, researchers used triangulation with source triangulation. The results of research on the process of internalizing tolerance values ​​through Ma'had activities at the pondok are through: Lecture Activities, Santri Daily Activities, Santri Organizational Activities, and Year End Peak Activities. The factors that support the process of internalizing tolerance values ​​through Ma's activities 'had namely: Educators and Traditions in carrying out the sunnah of Pondok. While the inhibiting factors are: individualism, fanaticism and character.