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Aprilia Safitri; Putri Diar Utami; Sri Widiastuti; Riski Rudianto; Ersi Sisdianto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Profit-sharing system in Islamic banks is one of the applications of Sharia since interest contradicts Islamic law. Islamic banks can engage in banking activities like non-Islamic banks as long as they do not contradict Sharia principles. Salam accounting is in the financial statements of PT Bak Syariah Indonesia and to ascertain the conformity of the accounting implementation with PSAK No. 59 and the Fatwa of DSN MUI. aimed at providing an overview of the object based on observable facts and providing an examination of the financial statement application comparison between the research item, PSAK No. 59, and the DSN MUI Fatwa. The findings indicate that PT Bak Syariah Indonesia employs Salam contracts with the following service items in order to execute Sharia accounting for Sharia service products: The application of Sharia accounting for Sharia service goods at PT Bak Syariah Indonesia, as well as Qardh: Haji Guarantee Fund, Export L/C, is in accordance with PSAK No. 59.

Desta Saputra; Dewi Fadillah; Maryati Cina W; Maya Artika

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial statements are closely related to the field of accounting. Financial statements prepared by a company can be used as a tool for making internal managerial decisions as well as for external parties of the company. A company's financial statements can be analyzed using several financial ratios. Financial statements (Financial Statment) is the end product of a series of processes for recording and summarizing business transaction data, accountants are expected to be able to organize all accounting data so as to produce financial statements and even must be able to integrate and analyze the financial reports they make. Even the benchmark for whether or not a financial institution or company is healthy is seen from the financial statements and this will affect the decisions of external parties in terms of investment or others, in this case the author presents two financial statement materials as a comparison, namely conventional and sharia financial statements, where both have similarities and differences in many ways.

Sarah Elhassan; Mohammed Idris; Hiba Abdallah

International Journal of Applied Mathematics and Computing 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This paper explores the use of genetic algorithms (GAs) for optimizing nonlinear systems in resource allocation. By simulating various allocation scenarios, we demonstrate the efficiency of GAs in finding near-optimal solutions in complex environments. The study provides a comparison of GA performance against traditional optimization methods and identifies scenarios where GAs outperform. The results emphasize the utility of GAs in real-world applications, especially when conventional approaches struggle with large solution spaces.

Harun Harasid

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2024 Asosiasi Riset Ilmu Teknik Indonesia

Aggregate is the main component of road pavement structure, namely 90-95% of the weight of the pavement. Such a large proportion means that the quality of the aggregate used will greatly determine the overall performance of the pavement. The availability of quality aggregate is absolutely necessary to ensure the sustainability of development in the road construction sector. One area that has aggregate potential that has not been utilized optimally is Kandang Mbelang Village, Lawe Bulan. The aim of this research is to determine the characteristics of the Marshall, UCS, ITS test values ​​and the permeability of asphalt mixtures using the excavated material of Kandang Mbelang, Lawe Bulan as aggregate. This research uses experimental methods carried out in the laboratory with variations in asphalt content of 4.5%, 5%, 5.5% and 6% for the Marshall test and obtains Optimum Asphalt Content (KAO). For ITS, UCS and permeability testing, Optimum Asphalt Content was used with three samples each. Hypothesis testing for data comparison uses the T test method. The use of Kandang Mbelang aggregate in the AC-WC spec IV mixture produces a stability value of 711.5 kg, a flow value of 3.48 mm, a porosity value of 16.077%, a density value of 2.016 gr/ cm3 and Marshall Quotient value 215.823 kg/mm ​​at Optimum Asphalt Content of 5.3%. The average ITS value is 319.024 KPa, the average UCS value is 6,982.237 KPa, while the average permeability coefficient value is 7.14x10-4 cm/s. Through the T test statistical method, it is known that the use of the Kandang Mbelang aggregate for the AC-WC spec IV mixture does not cause changes in the stability, flow, ITS and UCS values. Real changes only occur for density values, porosity values ​​and permeability coefficients.

Sitti Rachmawati Yahya; Riris Johanna Siagian; Abdal Ahmed

Journal of Health Sciences, Nursing and Nutrition 2024 International Forum of Researchers and Lecturers

Urban workers are increasingly vulnerable to heat stress due to rising global temperatures, especially in cities affected by the Urban Heat Island (UHI) effect. This heat stress poses significant risks to worker health and productivity, exacerbating health issues such as dehydration, heat exhaustion, and heat stroke, while also reducing work efficiency. The study aims to assess the effectiveness of green rooftop designs as a mitigation strategy for heat stress in urban workplace environments. Green rooftops are increasingly seen as a sustainable solution for urban heat management, offering benefits in temperature regulation, energy efficiency, and overall worker well-being. This study examines various heat stress mitigation strategies, including green roofs, industrial fans, and shading systems, focusing on their comparative effectiveness in reducing temperatures and improving worker comfort. The research involved environmental temperature measurements inside and outside urban workplaces, the use of wearable heat sensors to monitor workers’ heat stress levels, and building energy simulations to predict the impact of green rooftops on indoor climate control. Results indicate that green rooftops reduced workplace temperatures by an average of 3.8°C and decreased heat-stress-related complaints by 35%. In comparison to industrial fans and shading systems, green rooftops provided superior long-term relief, reducing heat stress and improving both worker productivity and environmental quality. The findings support the integration of green rooftops into urban workplace designs as a viable climate adaptation strategy. Future research should explore optimizing green rooftop designs for different climates and assessing their long-term benefits for worker health and urban resilience.

Akbar Aditiya; Ainun Basita; Ajeng Dwi Rahayu; Desi Fitria; Ersi sisdianto

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the potential for collaboration between the two types of finance to produce innovation and best practices in financial and investment management.    

Elvi Murniasih; Utari Christya Wardhani; Egis Surya Septi

Jurnal Ilmu Keperawatan dan Kebidanan 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

Autism Spectrum Disorder (ASD) is a neurodevelopmental disorder that has certain characteristics. One of them is the diagnosis of autistic comorbidity, namely Attention Deficit Hyperactivity Disorder (ADHD), nonpharmacological treatments are considered quite effective including dietary interventions. Hyperactive behavior in autistic children that has an impact in the form of difficulty in poor attention span to impulsiveness. Gluten free diet, casein free diet is recommended in the application of therapy in autistic people, this diet is one type of complementary therapy, which is carried out by regulating consumption patterns in autistic children. Objective: to determine the difference in the level of hyperactivity of autistic children between groups who apply gluten free, casein free diet with not applying gluten free, casein free diet. Method: comparative study by looking at the comparison between two groups with a total sampling technique of 20 people. Results: The level of hyperactivity in children on a gluten free diet, casein free as many as 9 (45%) respondents and 11 (55%) respondents did not do a gluten free diet, casein free obtained Mann Whitney U test results with a p-value of 0.027 where the p-value <0.05 or (0.027<0.05). Conclusion: Autistic children who apply a gluten free, casein free diet seem to have quite good attention than autistic children who do not apply a gluten free casein free diet. Suggestion: It is hoped that parents who have autistic children can adopt a gluten free diet, casein free as an alternative therapy.

Muhammad Shobirin; Hermanu Kusbandono

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

In the era of automatic transmission or automatic transmission motorbikes, many people enjoy doing it in various circles compared to manual transmission motorbikes, these automatic transmission motorbikes are indeed fuel efficient and agile, but automatic motorbike users are not satisfied with their less optimal power, seeing the problems in The use of springs is a factor that influences the performance of automatic transmissions. The purpose of this study is to analyze one of the components of the Continuously Variable Transmission, namely the CVT spring. then compare the power and torque values to find out the comparison of the use of the three springs on the vehicle and retrieve data through the dynotest process. Tests using this dynotest tool produce the values of power, torque, and engine speed produced by the vehicle, this test uses three springs with different constant values such as 1000 Rpm, 1500 Rpm, 2000 Rpm to retrieve table and graphic data values and then compare the data to be converted into thrust and vehicle speed values. To obtain the maximum speed of the vehicle. From the experimental results, each spring produces a different transmission ratio. This results in the value of power and torque, which is produced by each different spring.

Yayuk Primawati; Royan Rosyadi; Erda Ermawati

International Journal of Educational Development 2024 Asosiasi Periset Bahasa Sastra Indonesia

  The use of the Scramble method in science learning is a very important method and can be used as a form of motivation for students in learning because the Scramble method will be able to help students' memory or level of understanding of the material being taught so that student learning outcomes regarding science learning Natural Knowledge will increase. The use of the Scramble method is a group learning method by matching the question cards and answer cards provided according to the questions. The author's aim in this research is: To improve teacher performance in the learning process by using PTK and increase student learning outcomes regarding style material, especially class IV Madrasah Ibtidaiyah Mathla'ul Anwar Unggak Way, Teluk Pandan District, Pesawaran Regency. This research uses classroom action research (PTK). In this learning activity, the author uses the scramble learning method in the teaching and learning process in class. Furthermore, in carrying out this research, a process of continuous improvement or repeated actions (cycles) was carried out so that from the first cycle to the second cycle the aim was to improve student learning outcomes. From the data obtained, the researchers concluded that using the Scramble method could improve student learning outcomes in Natural Sciences Subjects for class IV students at Madrasah Ibtidaiyah Mathla'ul Anwar Unggak Way, Teluk Pandan District, Pesawaran Regency. The increase in the completeness of student learning outcomes can be seen from the results of cycles I to cycle II, there is an increase in the completeness of student learning. From the comparison of the results of cycle I of 63.15%, and cycle II of 89.47%, thus there has been an increase in learning outcomes of 26.32%.    

Setiyarini, Indah; Nuraini, Vivi; Karyantina, Merkuria

Agrobioteknologi 2024 Fakultas Teknologi dan Industri Pangan Unisri Surakarta

Eclairs are cakes that are much favored by the general public, became as éclair a hollow texture and are soft on the inside. Mocaf is flour has been modified by fermentation, and has characteristics similar to wheat flour. This reseacrh used a variety of peanuts flour such as cowpeas, red bens and mung beans as protein and fiber source. The variety of nuts added aims to encrease the nutritional content of eclairs. This research was purposed to determine the chemical and sensory characteristics of eclairs which are high in protein and fiber and to determine consumer preferences from the comparison of mocaf and wheat flour with various types of peanut flour. The experimental design used was a Completely Randomized Design (CRD) with two factors, the first factor was the ratio of mocaf flour and wheat flour 9:1, 8:2, 7:3, the second factor was the variety of species of beans, cowpeas, red beans, mung beans. The results showed that the protein content was the highest, in the mocaf and wheat flour of 7:3 with a protein content of 8.50%. the eclairs formulation with the highest fiber content was found in a 9:1 ratio of mocaf flour and wheat flour with variety types of mung beans flour with a fiber content of 9.94%. The formulation of the ratio of mocaf flour : wheat flour 7:3 with variety species is the most preferred formula overall with an overall preference level of 3.67. Eclairs with the addition of peanut flour has the potential to increase product protein.

Adnan Adnan; Muh. Alim

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2024 Asosiasi Riset Ilmu Teknik Indonesia

Porous concrete has high porosity so that water can pass through the cavities in the concrete. The application of porous concrete is usually for parking areas, pedestrian sidewalks, road shoulders, drainage, roads with low traffic volume. Indonesia is an archipelagic country, most of Indonesia's territory is by the sea so it is very possible to use sea water as a substitute for fresh water for porous concrete. This research aims to determine the comparison of compressive strength of porous concrete mixed with sea water and normal porous concrete with variations in the water cement (fas) factor. In this study, a concrete mixture with a water cement (fas) factor of 0.30 and 0.35 was used. The test object used was a 15x30 cm cylindrical concrete test object for the compressive strength test. The test on porous concrete was carried out during the curing period of 28 days. The test results for the compressive strength of normal porous concrete with a water cement (fas) factor of 0.30 and 0.35 are 6.658 Mpa and 4.435 Mpa, then for porous concrete mixed with sea water with a water cement (fas) factor of 0.30 and 0, 35, namely 6,700 Mpa and 3,374 Mpa. The test results show that the sea water mixture in porous concrete does not affect the compressive strength of porous concrete, whereas the use of variations in the water cement factor (fas) shows that the compressive strength of porous concrete, both normal porous concrete and porous concrete mixed with sea water, has decreased. as the value of the water cement (fas) factor used increases.

Imelda Hardiyanti Utami; Nurul Ainul Shifa; Nining Rukiah

Jurnal Kesehatan dan Kedokteran 2024 Lembaga Pengembangan Kinerja Dosen

The development of technology and information has had an impact on students, especially those who actively use social media. The busyness and activities of students who are active in using social media, especially at night, can lead to poor sleep quality. Exposure to unhealthy content such as cyberbullying, body shaming, and social comparison can affect a person's emotional stability. To determine the relationship between the duration of social media use, sleep quality, and emotional stability. The sampling technique in this research uses Quota Sampling, and 122 nursing students out of a total of 175 were obtained. This research uses a quantitative method with a correlational study type, adopting a Cross-Sectional study approach. Statistical tests using the Chi-Square test with a sensitivity level of α = 0.05% or 95%. The results of the relationship between the duration of social media use and sleep quality show a value of p = 0.003 < α = 0.05. Meanwhile, the results of the relationship between the duration of social media use and emotional stability show a value of p = 0.001 < α = 0.05. There is a relationship between the duration of social media use, sleep quality, and emotional stability. The higher the use of social media, the worse the sleep quality and the lower the emotional stability.

Muh Ridha Abd Rahim; Mustakim Mustakim; Misbahuddin Misbahuddin

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2024 Asosiasi Riset Ilmu Teknik Indonesia

PLTU produces coal-burning residues in the form of fly ash waste, which is constantly increasing. Fly ash is an industrial waste that is hazardous to the environment and human health but can be exploited because it has the characteristics of pozzolan. We conducted research on the use of fly ash as a cement substitute in the making of paving blocks. The aim of the research was to find out the strong pressure paving block method in British Standard 6717 with SNI 03-0691-1996 against the use of fly ash and how much of the fly ash is used against the strength of the optimum pressure. The research used an experimental method, with a comparison of 1 cement with 4 sand and variations in the use of air ash at 0%, 10%, 20%, and 30%. Tests were conducted when paving the block through the process of curing for 28 days. This study resulted in a strong average pressure paving block (PB) using the British Standard fly ash method 6717, with PB beam variations of 10%, 20%, and 30% in succession of 14.23 MPa, 13.49 MPa, and 11.14 MPa. While the SNI method 03-0691 1996 is PB cube variation at 10%, 20%, and 30%, respectively, of 12.27 MPa, 10.63 MPa, and 8.67 MPa. The strong result of pushing PB beams using the optimum fly ash is found at a 10% variation of 14.23 MPa and a 10% cubic variation PB of 12.27 MPa.

Amira Santos; Rafael De Oliveira; Fatima Ribeiro

World Journal of Islamic Learning and Teaching 2024 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This article discusses the comparison between Islamic pedagogy in traditional and online learning environments, as well as the impact of digital learning tools on the teaching and learning process. By reviewing existing literature and conducting a comparative analysis, the study identifies the strengths and weaknesses of each method. Findings indicate that while online learning offers greater flexibility and accessibility, challenges such as social interaction and depth of learning remain concerns. The article concludes that the integration of Islamic pedagogy with digital learning tools can enrich the learning experience if applied wisely, emphasizing Islamic values in the digital context.

Nurlaelah Nurlaelah; Nurdin Nurdin; Rubianto Rubianto

International Journal of Multilingual Education and Applied Linguistics 2024 Asosiasi Periset Bahasa Sastra Indonesia

The main problem in this research is whether there is an effect of using interactive PowerPoint learning media on fourth grade students' interest in learning in social studies subjects at SD Inpres Parang, Ulu Ere District, Bantaeng Regency. Meanwhile, the aim of the research carried out was to determine the effect of using interactive power point learning media on fourth grade students' interest in learning in social studies subjects at SD Inpres Paranga District. Ulu Ere District. Bantaeng. This type of research is pre-experimental research with a quantitative approach. The sample in this research was fourth grade students at SD Inpres Paranga, Ulu Ere District, Bantaeng Regency. The results of the research show that there is an influence of the use of interactive power point media on the learning interest of fourth grade students at SD Paranga Presidential Instruction, District. Ulu Ere Bantaeng Regency. The design used in this experimental research is one group pretest-posttest design. This can be seen from the comparison between the pre-test and post-test scores. The average pre-test score obtained was 55.47. The average score was in the 55-64 interval which was included in the medium category. However. The average posttest value obtained was 81.94 which was in the 65-84 interval, which means it was in the high category. The research results were obtained by researchers using at distribution table with a significance level of a = 0.05 and d. b = N-1 =17-1=16 then we get t0.05 = 1.024. After obtaining t Count = 10.45 and t Table = 1.024, we get t Count > t Table or 10.45 > 1.024 so it can be concluded that the use of Interactive Power Point Media has an effect on the learning interest of class IV students at SD Inpres Paranga District. Ulu Ure District. Bantaeng. So it can be concluded that H0 is rejected and Ha is accepted. This means that there is a significant difference in the influence of the use of interactive power point media on interest in learning social studies among fourth grade students at SD Inpres Paranga District. Ulu Ere District. Bantaeng.

Mutmainnah Abbas; Citra Annisa; Rosdiana Mus; Genevieva Esmeraldine Tanihatu; Dylan Tamalsir

Jurnal Pengabdian Bidang Kesehatan 2024 PPNI UNIMMAN

Obesity, or more commonly known as overweight, is an abnormal or excessive fat accumulation condition that can be harmful to health. This causes metabolic disorders such as insulin resistance, which causes carbohydrate metabolism to be disrupted, so the energy the body needs is produced by fatty acid metabolism. The fatty acid metabolism process produces the ketone body that occurs in the urine or ketonuria. This community dedication is aimed at screening ketone bodies tests in obese individuals in Puskesmas Antang, Kota Makassar. The respondents were 33 people with obesity who were willing to follow the activity. Based on the results of a study of 33 obese individuals, there were three positive urine ketones in comparison with 30 negative ones. Positive results indicate high levels of fatty acids that cause the presence of ketones in the urine. (Ketonuria).

Rekolina Siahaan; Novita C. Hutabarat

International Journal of Educational Technology and Society 2024 Asosiasi Periset Bahasa Sastra Indonesia

The objective of the research to investigate The Comparison Between Parents’ Educational Background with Students’ Ability in Mastering English Vocabulary. The sources of the data for the subject were 40 students of SMP Negeri 2 Siborongborong. The research take 25% as a sample. This research was use descriptive quantitative method. The data was obtained by administering the test. The data were process by applying test. It is found that the hypothesis is accepted. This implicit that the students’ who have high parents’ educational background is better than the low parents’ educational background.   

Muhammad Alvito Dary; Supanto Supanto; Ismunarno Ismunarno

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This gratuity is a practice that often occurs in a nation, which is carried out by state administrators or state officials. Gratification is one form given to state administrators or state officials to influence the performance of public officials which can create the potential for creating an economy at high costs and can affect the quality and fairness of services provided to the community. In the development of this gratification, initially gratification only took the form of money and goods, but in fact the practice of gratification has developed in the form of sexual services. This research seeks to answer the issue of limits on gratification as regulated in Article 12 B of the Corruption Eradication Law. Because the existence of gratification for sexual services must be regulated first so that the perpetrator can be subject to criminal sanctions. As a comparison for this research, it uses a comparative method by examining legal regulations regarding gratification in another country, namely Singapore.

Nur Sabrina Rambe; Darlina Tanjung; M Husni Malik Hasibuan; Afdhal Hubbig

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2024 Asosiasi Riset Ilmu Teknik Indonesia

An anchor is a steel element that is embedded in concrete when it is cast (cast in place) or installed later (post-installed) into concrete that has hardened and is used to distribute loads (tension and shear) acting on the concrete (SNI 2847:2019). The use of anchors in the world of construction is increasingly popular to help connect concrete structures. The installation of anchors has progressed from the initial anchors being installed before casting the concrete (cast in place), progressing to the anchors being installed after the concrete has hardened (post installed) by drilling. By drilling into concrete, installing and removing anchors becomes easier. Installation of cast-in-place anchors is generally used in the design of new construction, while post-installed anchor installation is generally used in old construction for repairs or retrofitting. Anchors have several variations including hed heax, L bolt and J bolt anchor variations, but it is not yet known which anchor variation has a greater bond strength value, what are the results of the comparison of bond strength values ​​for each variation of anchor and what are the differences in the anchor bond strength capacity for each variation? the anchor. With this research, it is hoped that we can find out the bond strength and bond stress values ​​for each variation of anchor so that the comparison of the bond strength of the anchor can answer the differences in capacity of each variation of the anchor as well. Research on the bond strength of anchors based on variations in anchor shape using the cast in place method shows that the bond strength value shown at the highest loading value is the type J anchor variation with an average load of 27,816 kN, the type L anchor variation with an average load of 26,971 kN and variations of the hex head type anchor with an average load of 12.85 kN. It can be concluded that the stress value is directly proportional to the loading value. The greater the loading value, the greater the bond stress value. The highest bond stress value is found in the type J anchor variation with an average bond stress value of 151,397 Mpa, in the L type anchor variation with an average bond stress value of 147,798 Mpa and in the hex head type anchor variation with an average bond stress value of 69.953 Mpa, so the bond stress is directly proportional to the loading value.

Nurul Fikri Mufidah; Adnan Faris Naufal; Amalia Faradilla Rahim

Jurnal Riset Ilmu Farmasi dan Kesehatan 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

Apgar is an examination of newborns with five aspects of assessment, namely skin color, heart rate, reflex response, active muscle tone and breathing. Early detection with assessment is very important for health and the growth and development process. A low Apgar score can indicate immunological abnormalities in the neonate such as respiratory, heart and neurological problems as well as a risk of neonatal sepsis. There is still little information on the Apgar assessment given to pregnant women. The partner of this service activity is the Pregnant Women's Community at Gajahan Surakarta Health Center. The aim of this outreach activity is to provide a forum for information to pregnant women at the Gajahan Surakarta Community Health Center about the Apgar assessment and determine the level of understanding of this education. A baby is said to be healthy if it has an Apgar score of more than seven. The educational method provided is through the lecture method, distributing leaflets about the Apgar score. To measure the level of understanding and knowledge, a pre-test was carried out before delivering the material and a post-test after being given education. Based on the results of the pre-test and post-test comparison of 27 respondents, the average score increased from 77.7 to 91. Participants were enthusiastic in taking part in this activity and there was an increase in pregnant women's understanding of the Apgar score