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Rahmat Fajar Ramdani

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).

Mokhammad Samson Fajar; Dian Ayuwita

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Adolescents affected by parental divorce face increased risks of mental health challenges, often exacerbated by custody disputes, post-separation abuse, and institutional inadequacies. This study aims to evaluate the effectiveness of trauma-informed, family-based interventions and custody-related policy reforms that promote adolescent mental health, with a focus on the integration of the Islamic principle of maslahah as an ethical framework. A systematic review was conducted using three databases (ScienceDirect, PubMed, Scopus) covering publications from 2000 to 2024. Inclusion criteria focused on empirical studies addressing interventions, custody policies, and mental health outcomes in adolescents aged 10–21. Findings reveal that Treatment Foster Care Oregon (TFCO) reduces behavioral issues and improves emotional regulation; Multisystemic Therapy and Wraparound Services prevent custody relinquishment and support family cohesion. Legislative reforms like the Family First Prevention Services Act have shown promise in redirecting funding toward prevention, yet face significant implementation disparities. Reports of healthcare obstruction and court-induced trauma remain critical threats to adolescent well-being. The review also found that custody loss, particularly among adolescent parents, correlates with increased substance use and long-term psychosocial instability. The integration of maslahah into legal and mental health frameworks provides a culturally grounded approach to trauma-informed reform. These findings emphasize the need for cross-sectoral collaboration, standardized trauma protocols, and culturally responsive service models. This study advances a holistic understanding of adolescent welfare in custody contexts and identifies pathways for ethical and sustainable reform.

Ni Luh Kesuma Wardani; Retty Tonapa; Purwadhi Purwadhi; Yani Restiani Widjadja

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The healthcare sector is increasingly confronted with a VUCA environment (Volatility, Uncertainty, Complexity, and Ambiguity), requiring hospitals to adopt adaptive, resilient, and innovative strategies. This study aims to systematically review the evidence on smart hospital strategies in responding to uncertainty, particularly in improving service quality, operational efficiency, and patient satisfaction. A systematic literature review was conducted using major academic databases, including Scopus-indexed sources, Google Scholar, and Semantic Scholar, covering publications from 2020 to 2026. Articles were selected based on predefined inclusion criteria focusing on hospital management strategies in dynamic and uncertain environments. A total of 10–15 relevant studies were included and analyzed using thematic synthesis. The findings indicate that key strategies in addressing VUCA challenges include digital transformation (e.g., electronic medical records and telemedicine), adaptive and transformational leadership, agile management approaches, and patient-centered care. Digital technologies significantly improve efficiency and decision-making processes, while agile and adaptive leadership enhances organizational responsiveness and resilience. However, several studies highlight that technological advancement alone is insufficient without integrating humanistic values such as empathy, communication, and trust. In conclusion, the most effective hospital strategies in a VUCA world are those that integrate technological innovation with human-centered care. Hospitals must develop flexible, data-driven, and patient-oriented systems to ensure sustainability and competitiveness in uncertain environments. Future research should focus on longitudinal and experimental designs to strengthen causal evidence and explore the integration of digital systems with humanistic healthcare values.

Fatma Ayu Widyoputri, Yohana Maritza; Atika Mutiarachim

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze how the TikTok and Instagram Reels algorithms play a role in the distribution of multimedia content and their implications for content visibility, user engagement, and digital marketing practices. The research method used is a qualitative approach through a Systematic Literature Review by analyzing articles from accredited national journals and reputable international journals published in the period 2020-2025. The literature search process was carried out systematically through openly accessible scientific databases, then selected using inclusion and exclusion criteria to ensure the relevance and quality of the sources. The research findings show that the TikTok and Instagram Reels algorithms both rely on analysis of user behavior, initial engagement levels, and the characteristics of short-form audiovisual content in determining content distribution. TikTok emphasizes an interest-based recommendation system that allows content from new creators to gain broad reach, while Instagram Reels combines algorithmic recommendations with established social networks. The implications of this study emphasize that understanding the mechanics of algorithms is a strategic factor for content creators, business actors, and digital marketing practitioners in designing effective, adaptive, and sustainable multimedia content distribution strategies.

Isak Klafle; Ulul Albab; Sapto Pramono; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

The Papua Special Autonomy Fund (Dana Otonomi Khusus Papua) represents a key instrument of Indonesia’s asymmetric fiscal decentralization aimed at reducing historical inequalities, accelerating regional development, and promoting social justice for Indigenous Papuans. However, after more than two decades of implementation, concerns persist regarding its effectiveness in producing equitable welfare outcomes, particularly with respect to accountability, targeting accuracy, and distributive justice. This literature review critically examines existing scholarly research on the governance, implementation, and impacts of Dana Otsus Papua, with an emphasis on how institutional arrangements shape policy performance and equity outcomes. The study employs a narrative–critical literature review enriched with systematic elements, including transparent search procedures, explicit inclusion and exclusion criteria, and thematic synthesis. Peer-reviewed journal articles and reputable conference proceedings were analyzed using thematic analysis and conceptual mapping to identify dominant findings, methodological approaches, and research gaps. The synthesis reveals recurring patterns across the literature. Accountability mechanisms remain fragmented and weakly integrated across planning, budgeting, monitoring, and evaluation processes. Targeting accuracy is inconsistent, with fiscal benefits frequently failing to reach Indigenous Papuans as intended. Moreover, distributive justice outcomes depend more on institutional recognition, participation, and governance capacity than on the size of fiscal transfers alone. The review also highlights a critical gap in integrative evaluations that link governance arrangements, implementation processes, and equity outcomes. The article concludes that improving Dana Otsus Papua requires a shift from expenditure-focused assessments toward governance- and justice-oriented evaluation frameworks. The study contributes theoretically by integrating accountability, implementation, and distributive justice perspectives, and offers practical insights for strengthening oversight, refining targeting mechanisms, enhancing participatory governance, and embedding digital tools within accountability systems.

Dimas Rahmatullah; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Digital transformation has become a central agenda in local governments seeking to improve the effectiveness, accessibility, and reliability of public service delivery, particularly in population administration services that constitute the legal foundation of citizenship. In Indonesia, the Surabaya City Government has implemented the Klampid New Generation (KNG) program as an integrated digital platform for population administration services, aiming to streamline civil registration processes, enhance service quality, and expand citizen access. Despite its technological ambition, the implementation of digital population administration services continues to face persistent challenges related to administrative capacity, especially at the municipal level where services are operationalized and directly experienced by citizens. This issue raises an urgent academic and practical question regarding how administrative capacity shapes the performance and sustainability of digital public services within the broader digital government transformation. This article aims to synthesize and critically evaluate the existing scholarly literature on administrative capacity in the implementation of digital population administration services, with analytical relevance to the KNG program in Surabaya City Government. Employing an integrative literature review design, the study systematically examines peer-reviewed journal articles published between 2021 and 2025, retrieved from Scopus, DOAJ, Google Scholar, and SINTA databases. Articles were selected based on predefined inclusion and exclusion criteria and analyzed using thematic and conceptual synthesis techniques. The review identifies key dimensions of administrative capacity that consistently influence digital service implementation, including institutional and organizational arrangements, human resource competence, technological and infrastructural readiness, regulatory and procedural alignment, inter-organizational coordination, and the role of street-level bureaucrats in frontline service delivery.

Imelda Tri Enjelina; Dewi Kartika Sari; Eska Dwi Prajayanti; Mulyaningsih Mulyaningsih

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Background: Adolescence is a transitional period from childhood to adulthood, with signs of entering adolescence including physical and psychological changes. The adolescent phase is marked by physiological maturation such as the growth of tissues and body organs. This requires adolescents to have sufficient nutritional intake. If the intake is inadequate, it can lead to disturbances in the body's metabolic processes. Nutrient deficiencies, particularly iron (Fe), can cause nutritional anemia. Low hemoglobin levels can occur due to insufficient nutrient intake from food, especially nutrients that support hemoglobin formation. Objective: The objective of this study is to determine the relationship between hemoglobin levels and BMI scores in female adolescents at SMA N 3 Boyolali. Method: The research design was correlational analytic, with a sample of 76 female students at SMA Negeri 3 Boyolali. The sampling technique used random sampling according to inclusion and exclusion criteria. The research instruments included a digital hemoglobinometer, a digital step-on scale, and a microtoa. Data were analyzed using the Spearman Rank test. Results: Bivariate analysis using the Spearman Rank statistical test showed r = 0.343 with a p-value of 0.002 < 0.05, indicating that Ha was accepted. An r of 0.343 is equivalent to 34.3%, indicating a low strength of association. Conclusion: There is a significant relationship between hemoglobin levels and BMI scores in adolescent girls.

Ulinnuha Ulinnuha; Nadofah Nadofah; Aditya Rachman; Rini Sulastri; Diofani Diofani

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

The moral crisis continues to be a concern for Indonesian society today. Therefore, reading literacy in elementary schools is an appropriate strategy that is not only oriented towards the ability to understand texts but also plays an important role in the formation of students' morals and character. The selection of literacy reading materials needs to be adjusted to the stage of moral development of students so that the values contained in the reading can be understood and internalized optimally. This article aims to examine the criteria for literacy reading materials based on the moral development of elementary school students based on Banten Province folklore. The method used is a literature study by analyzing the theory of children's moral development, criteria for selecting literacy reading materials, and moral values contained in Banten folklore. The results of the study indicate that Banten Province folklore has great potential as literacy reading materials that are appropriate to the moral development of  elementary school students because they contain values of honesty, responsibility, hard work, courage, leadership, empathy, social concern, and religiosity. Thus, Banten folklore is relevant to be used as literacy reading materials that support character learning in elementary schools.

Agustinus Abraham

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines Marian devotion in the Catholic Church as a form of veneration (dulia) rather than worship (latria), addressing persistent misconceptions that equate Catholic devotional practices with idolatry. The research aims to identify the forms of Marian devotion practiced by Catholics in Indonesia and to analyze the challenges encountered in living out these practices. A descriptive qualitative approach was employed using a Systematic Literature Review (SLR) guided by the PRISMA framework. Two hundred articles were initially identified through Google Scholar and screened according to relevance, recency, geographical context, and methodological criteria, resulting in four eligible studies for analysis. The findings reveal four principal forms of devotion: the use of statues as aids to prayer, pilgrimages to Marian sites, Montfort-style Marian consecration, and the rosary emphasizing praise, imitation, and prayer with Mary. These practices deepen faith and lead the faithful closer to Christ without replacing divine worship. Challenges include external religious intolerance toward devotional symbols and limited theological understanding among believers. Therefore, sound catechesis grounded in Scripture and Church Tradition is essential to ensure authentic and balanced Marian devotion.  

Isnan Sarwo Prasetyo

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

This study focuses on an in-depth analysis of how digital marketing strategies influence the decisions of residents of Mencirim Village, East Binjai District in purchasing health products. The scope of digital marketing studied includes social media platforms, the effectiveness of online advertising, the depth of marketing content, and the role of electronic reviews or electronic word of mouth (e-WOM). Using a quantitative approach with a survey method, this study involved 100 respondents selected through a purposive sampling technique. The main criteria for respondents were residents aged at least 17 years who had actively transacted health products digitally in the last three months. Data were collected through a 5-point Likert scale questionnaire and processed using multiple linear regression analysis with the help of IBM SPSS Statistics 26. The research findings revealed that partially, social media (β = 0.312), online advertising (β = 0.287), marketing content (β = 0.241), and e-WOM (β = 0.198) had a positive and significant influence on consumer purchasing decisions (p < 0.05). Collectively, the integration of these four variables explains 68.4% (R² = 0.684) of the dynamics of local purchasing decisions.

Dini Al Hamdany; Nutrisi Nu’im Haiya; Moch Aspihan

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Pulmonary tuberculosis is a chronic infectious disease that can cause impaired gas exchange due to lung tissue damage, increased mucus production, and decreased lung elasticity. This condition may lead to shortness of breath, decreased oxygen saturation, and ineffective breathing patterns. Non-pharmacological nursing interventions such as pursed lip breathing exercise and body positioning are needed to improve respiratory function. The combination of pursed lip breathing exercise and the high Fowler position is expected to enhance alveolar ventilation and improve oxygenation in patients with pulmonary tuberculosis.Method: This study is a quantitative research with a pre-experimental/quasi-experimental design using a pre-test and post-test approach. The sample consists of pulmonary tuberculosis patients who experience impaired gas exchange and meet the inclusion criteria. The intervention provided is a combination of pursed lip breathing exercise and the high Fowler position. Gas exchange is measured by assessing oxygen saturation and respiratory rate before and after the intervention. Data will be analyzed using appropriate statistical tests to determine the effect of the intervention.Results: The expected results of this study are an increase in oxygen saturation and improvement in respiratory rate after the application of the combination of pursed lip breathing exercise and the high Fowler position in patients with pulmonary tuberculosis.Conclusion: The combination of pursed lip breathing exercise and the high Fowler position is expected to have a positive effect on improving gas exchange in patients with pulmonary tuberculosis and can be applied as an independent nursing intervention in clinical practice.

Moh Nur Iman Siyus Setyowati; Dihin Muriyatmoko; Eko Prasetio Widhi

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Career selection is an important process for students at Darussalam Gontor University (UNIDA) because it influences their academic development and future employment. However, many UNIDA students experience difficulties in determining suitable careers due to a lack of understanding of their psychological characteristics. This study aims to build a Decision Support System (DSS) for career recommendations for UNIDA students based on psychological test results using the Simple Additive Weighting (SAW) method. The psychological data used are non-clinical test results collected through a structured questionnaire from six respondents and converted into numerical scores. The research stages include determining criteria and weights, compiling a decision matrix, normalization process, calculating preference values, and ranking career alternatives using SAW. The career alternatives used consist of academics, corporate professionals, entrepreneurs, managers, and social/public services. The results show that the managerial career alternative obtained the highest preference value of 0.861, followed by entrepreneurs at 0.824, corporate professionals at 0.778, social/public services at 0.737, and academics at 0.703. These findings demonstrate that the SAW method is capable of providing objective and systematic career recommendations based on the psychological profiles of UNIDA students. This research is expected to assist UNIDA students and academics in making more informed career decisions tailored to individual characteristics

Putri Purnama Sari; Maya Ardilla Siregar; Hizrah Hanim Lubis

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Introduction: Stroke is a neurological disorder characterized by blockage of blood vessels. Clots that form in the brain and interfere with blood flow, clog arteries and cause blood vessels to rupture, causing bleeding. The rupture of an artery leading to the brain due to a stroke results in the sudden death of brain cells due to lack of oxygen. Objective: The purpose of this study was to determine the relationship of sleep quality with blood pressure in stroke patients at Mitra Medika Tanjung Mulia Hospital Medan. Methods: The research design used in this study using analytical survey method with crosses sectional approach. The population in this study was all stroke patients who were in outpatient facilities at Mitra Medika Tanjung Mulia Hospital Medan, which amounted to 90 respondents. Sampling used is by means of purposivesampling sampling techniques by determining certain criteria. Results: Based on the results of analysis using The Chi-Square test showed a significant value of probability bawha (Asymmp.Sig) sleep quality is 0.033 or < SIG a value = 0.05. This proves that there is a relationship between sleep quality and blood pressure in stroke patients at Mitra Medika Tanjung Mulia Hospital Medan. Conclusion: there is a relationship of sleep quality with blood pressure in stroke patients at Mitra Medika Tanjung Mulia Hospital Medan in 2025.  

Rhiziqo Adjie Syahputra; Henni Endah Wahanani; Budi Mukhamad Mulyo

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

The selection process for students eligible for the National Selection Based on Achievement (SNBP) requires objective and structured assessment because it involves various academic and non-academic criteria. This study aims to develop a Decision Support System (DSS) to determine the ranking of SNBP eligible students at SMAN 8 Surabaya using the Additive Ratio Assessment (ARAS) method. The ARAS method is used to evaluate student alternatives based on their report card scores for semesters 1-5, academic ability tests (TKA), academic achievements, non-academic achievements, discipline, organizational activity, and attendance through a normalization process to obtain relative Ki values. The results of the study show that the system is capable of producing objective student rankings with relative utility values (Ki) ranging from 95.15 to 89.38, where the highest value indicates the best alternative from all alternatives. The application of ARAS-based DSS can improve the efficiency, transparency, and consistency of the SNBP student selection process.

Uchira Uchira; Sriwanti Amba Bunga

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Type 2 diabetes mellitus in the elderly significantly impacts quality of life (QoL) due to physiological changes in aging, comorbidities,and the risk of chronic complications. Nutritional management is considered a key intervention to improve glycemic control and functional status in the elderly.Objective: To review the current evidence regarding the effect of nutritional interventions on the quality of life in elderly with type 2 diabetes mellitus through a Literature Review approach.Methods: The Literature Review was conducted by identifying articles from the Scopus database published in 2020–2025. The review process included screening based on inclusion-exclusion criteria, eligibility assessment, and narrative synthesis of relevant studies,including controlled trials,quasi-experimental studies, observational studies, and systematic observations.Results: From the selected studies, interventions with a low glycemic index diet and a balanced diet have been shown to reduce HbA1c levels and the risk of complications; a multicomponent program combining diet and exercise produces synergistic effects on glucose control, physical function,and quality of life.Structured nutrition education (DSME) and family involvement improve satisfaction and metabolic outcomes.The use of technology (mobile apps) shows potential in monitoring intake and glucose,although digital literacy challenges and limited sample size and study design are often limitations.Conclusion: Targeted nutrition interventions, especially when combined with exercise, education,family support,and age-friendly technology,have the potential to improve metabolic control and quality of life in older adults with T2DM.Recommendation: Large-scale RCTs and more robust longitudinal studies are needed to establish the long-term effectiveness and cost-effectiveness of multicomponent nutrition interventions and technology adaptations for older adults with multimorbidity.

Tegar Adhe N. F; Zanuar Ilham Mahendra; Khibran Nur Kartiko; Rizky Subekti Anam; Suseno Suseno

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

UMKM Kerupuk Subur is one of the SMEs quite well-known for its cracker products and is located at Jl. Gedongkuning Gg. Nuri No.66, RT.2/RW.33, Wonocatur, Banguntapan, Bantul Regency, Special Region of Yogyakarta. Product packaging is one of the important factors in maintaining the quality of the crackers to keep them crispy and not easily soggy. Currently, UMKM Kerupuk Subur still uses ordinary plastic packaging that is only tied with a string, so its protection against physical damage and product quality deterioration is still limited. Besides functioning as a protector, product packaging also serves as a consumer attraction that can influence purchasing decisions. In 2024, UMKM Kerupuk Subur experienced a production and sales decline of 4.58 percent, which is suspected to be influenced by packaging factors. This study aims to develop Kerupuk Subur packaging based on customer criteria and needs. The Green Quality Function Deployment approach is used to obtain comprehensive information in designing packaging according to consumer needs and preferences. The results of identifying consumer needs show priorities such as packaging that is easy to open, resealable, transparent, environmentally friendly, durable, and tear-resistant. Based on these needs, packaging development alternatives were designed, including an easy-open system, durable and tear-resistant packaging, and resealable packaging to maintain product quality and crispness. Then, testing was conducted with 50 respondents to assess consumer satisfaction. The level of consumer satisfaction falls into the satisfied category, with an average score of 4.18, where 80% of respondents stated they were satisfied or very satisfied with the designed packaging prototype.

Alfi Rohmatina Zulva; Robingun Suyud El Syam; Abdul Majid; Salis Irvan Fuadi; Ngarifin Shidiq +1 more

World Journal of Islamic Learning and Teaching 2026 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This study aims to: (1) describe the integration of educational games in Islamic Education (SKI) learning; (2) understand students' learning experiences in learning Islamic cultural history in classes that integrate educational games; (3) examine the impact on the learning outcomes of class VIII students of MTs N 1 Wonosobo Research. This study uses a qualitative approach with a phenomenological research type. The research subjects include SKI subject teachers, madrasa principals, and class VIII students of MTs N 1 Wonosobo Research. Data collection techniques were carried out through in-depth interviews, observation of the learning process, and documentation studies. Data analysis was carried out through the stages of data reduction, data presentation, as well as drawing conclusions and verification. The results of the study indicate that the integration of educational games in Islamic Education (SKI) learning is implemented in a planned and contextual manner as part of the teacher's learning strategy. The use of educational games can increase student learning motivation which is characterized by increased enthusiasm, activeness, focus, and student participation in the learning process. In terms of learning outcomes, the percentage of student learning completion before and after the educational game integration both reached 100%, with a Minimum Completion Criteria (KKM) of 68. However, the average (mean) student learning outcomes increased from 94.28 to 95.17, an increase of ±0.95%. This finding indicates that the integration of educational games not only maintains learning completion but also improves the quality of students' understanding of the Islamic Cultural History material. Thus, the integration of educational games has proven to be an effective learning innovation in improving student motivation and learning outcomes in the subject of Islamic Cultural History.

Rai Lira Dos Santos Rego, Jose Ian

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Best graduate selection is crucial for academic achievement and contributes to the accreditation value of the institution. Instituto Profissional de Canossa (IPDC) is a higher education institution founded by the Canossian Sisters in Timor-Leste. To improve the effectiveness of assessment and decision-making processes, an information system is needed to assist in selecting the best graduates based on multiple criteria. This research develops a web-based Decision Support System (DSS) using the Multi-Attribute Utility Theory (MAUT) method. MAUT is a multi-criteria decision-making method that evaluates alternatives based on their utility scores across several criteria. The study uses four main criteria: attendance, academic performance, ethics, and discipline. The system is implemented as a web application for universal access. The MAUT calculation results provide valid and accurate recommendations for the best graduates. System testing showed that the application successfully ranked candidates based on defined weights and criteria, providing objective and consistent selection results.

Suci Indah Rachmayani; Eka Kumala Retno; Warantia Citta Citti Putri

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Type 2 Diabetes Mellitus is a chronic disease with an increasing prevalence and requires long-term therapy, resulting in a significant economic burden on healthcare systems. This study aimed to analyze the cost-effectiveness of antidiabetic drug use among Type 2 Diabetes Mellitus patients in the inpatient unit of Dr. R. Hardjanto Hospital, Balikpapan. This research employed an observational analytic design with a cross-sectional approach and retrospective data collection from medical records and administrative data for the period January–December 2023. A total of 54 patients who met the inclusion criteria were included as study samples. Therapeutic effectiveness was assessed based on the achievement of random blood glucose levels ≤200 mg/dL, while the analysis focused on direct medical costs. Cost-effectiveness was evaluated using the Average Cost-Effectiveness Ratio (ACER) and Incremental Cost-Effectiveness Ratio (ICER). The results showed that Metformin–Apidra therapy achieved higher clinical effectiveness (92%) with an average cost of IDR 3,636,721 and an ACER value of IDR 39,529. Meanwhile, Glimepiride–Sansulin therapy demonstrated 81% effectiveness with a lower average cost of IDR 2,519,259 and an ACER value of IDR 31,101. The ICER value of IDR 10,158 indicates the additional cost required to achieve a 1% increase in effectiveness. In conclusion, Metformin–Apidra therapy is more clinically effective, whereas Glimepiride–Sansulin therapy is more cost-effective economically.

Dyah Rizki Arinengsih

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.