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This study evaluates the influence of the size and rotation of the Sharia Supervisory Board (SSB) on the Maqashid Sharia Performance (MSP) in Islamic banks in 12 member countries of the Organization of Islamic Cooperation (OIC) in Asia. Using data from 49 Islamic banks during the 2021-2023 period accessed through annual reports, the analysis was carried out using a Random Effect Model (REM). Independent variables include SSB size, which is measured by the number of members, and SSB rotation, which is assessed based on member turnover in a year. MSP is measured using the Maqashid Sharia Index with the Abu Zahrah approach involving the dimensions of education, community welfare, and public interest. The results showed that the size and rotation of SSB did not have a significant influence on MSP. These findings indicate weaknesses in Islamic banking governance in OIC member countries, including a suboptimal SSB recruitment system and a lack of effective supervision from high-level Islamic authorities. In addition, the contribution of independent variables to MSP performance is considered low, so it is concluded that other factors, such as SSB experience, sharia internal control system, and regulatory policies, can have a more significant influence.

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.    

In Indonesia., Micro, Small and Medium Enterprises (MSMEs) have an important role in the community's economy. With the business trend in society over the last 5 years, namely e-commerce business, now more and more business people are running e-commerce MSMEs. The number of MSMEs should be comparable with the large amount of taxes received from the MSME sector, but in relity it is stated by the Directora.e General of Taxes (DJP) that MSMEs ha.ve not contributed optimally to tax revenues. The success of this tax revenue effort is determined by several interrelated things, namely the ability of MSMEs to manage business finances which of course adequate implementation of MSME accounting is required. The aim of this research is to test the effect of implementing MSME accounting on taxpayer compliance for e-commerce MSMEs by adding understanding of taxation, taxpayer awareness, and ease of access as control variables. This research uses a questionnaire technique. The sample used was 90 respondents using the convenience sa.mpling method. The analysis technique used in this research is Multiple Regression Analysis. The results shown by this research are that the implementation of MSME accounting has a positive effect on e-commerce MSME Taxpayer compliance. Meanwhile, the control variables that influence are understanding taxation and ease of access. Taxpayer awareness variables are not proven to be control variables in this research.

This study explores the effect of the implementation of Good Corporate Governance (GCG) principles on the prevention of corporate crime in Indonesia. GCG, which consists of the principles of transparency, accountability, independence, responsibility, and fairness, plays an important role in preventing abuse of power, manipulation of financial statements, and other criminal offenses. Case studies on PT Asuransi Jiwasraya and PT Garuda Indonesia show how the weak implementation of GCG principles can open opportunities for corporate crime, which harms the state and stakeholders. Using a normative approach and legal analysis, this research highlights weaknesses in internal control, non-compliance with regulations, and limited competence of human resources as factors inhibiting the implementation of GCG. The research offers strategic recommendations to strengthen GCG implementation, such as enhancing ethical culture within the organization, strengthening regulations and sanctions, and providing continuous training for company management. The findings are expected to contribute to the development of better and more effective corporate governance in preventing corporate crime, as well as creating a business environment with integrity and sustainability.

Counseling with media can arouse and bring pregnant women into an atmosphere of joy and happiness, where there is emotional and mental involvement. The effectiveness of using counseling media is largely determined by the number of senses involved. The more senses used, the easier it is to understand the counseling message. This study aims to analyze the effect of counseling using audiovisual media on compliance with iron tablet consumption behavior in pregnant women in Bangun Rejo Village, Deli Serdang Regency, North Sumatra Province in 2024. This type of research is an intervention study using a true experimental research design. The design of this study is a pre-test and post-test with control group design. A pre-test was carried out, then an intervention was carried out on the experimental group and the control group, then a post-test was carried out on the experimental group and the control group with a time gap of two weeks. With a sample size of 32 pregnant women in the third trimester using the Wilcoxon test. The results showed an increase in compliance in the counseling group using audiovisual media was greater, namely 43.73 compared to the counseling group that did not use audiovisual media, namely 31.60. The data were then analyzed using an independent t-test with computer software and produced a p-value of 0.000 <0.05. Conclusion: Counseling using audiovisual media can increase compliance in consuming iron tablets compared to counseling alone without using media.

This study aims to find out and analyze the effectiveness of the implementation of the duties of the civil police unit in the management of dormitories/lodging in Central Ende District, Ende Regency. This research is an empirical juridical research that uses three approaches, namely the socio-legal approach, the conceptual approach and the doctrinal approach using primary data and secondary data collected using observation, interview and literature study methods. This study uses a method of processing legal materials which is processed in several stages, namely inventory of legal materials, classification of legal materials, systematization of legal materials and verification of legal materials after which it is analyzed in a qualitative descriptive manner. The results of this study show that (1) the effectiveness of the implementation of the duties of the Pamong Praja Police Unit in controlling dormitories/lodging in Central Ende District, Ende Regency can be said to be effective, because the Satpol PP of Ende Regency in collaboration with other agencies carries out their duties and authorities following the existing procedures, even though the implementation is not perfect, (2) Obstacle factors for the implementation of Satpol PP's duties in ordering dormitories/lodgings,  namely responsiveness and confrontation, compliance and understanding, limited resources, difficult cases and infrastructure constraints

The study aims to analyze the influence of internal control quality (X1) and compliance with standards (X2) on the effectiveness of information system audits (Y) in PT XYZ, a financial services company. The research adopts a quantitative approach with data collected through surveys and analyzed using multiple regression. Findings reveal that both internal control quality and compliance with standards significantly impact the effectiveness of information system audits, highlighting the importance of adherence to established frameworks such as COBIT 5. This research contributes to improved audit practices in similar organizational contexts.

The study aims to analyze the influence of internal control quality (X1) and compliance with standards (X2) on the effectiveness of information system audits (Y) in PT XYZ, a financial services company. The research adopts a quantitative approach with data collected through surveys and analyzed using multiple regression. Findings reveal that both internal control quality and compliance with standards significantly impact the effectiveness of information system audits, highlighting the importance of adherence to established frameworks such as COBIT 5. This research contributes to improved audit practices in similar organizational contexts.

Currently, the level of use of means of transportation in Indonesia is quite high, this can be found in daily life. Almost all the time we see a large number and type of vehicles popping up. This research is (1) normative research so that the data source used is a secondary data source obtained from company records, (2) empirical research so that the data source used is a primary data source obtained from the results of interviews. The results of this study show that: (1) The Regulation of Motor Vehicle Tax Collection Procedures in Kupang City is carried out based on Presidential Regulation Number 5 of 2015 concerning the Implementation of the One-Stop Manunggal Administration System by going through the stages of registration, examination of registration files, data collection, determination and control of SSPD, re-examination of SSPD and affixing of paragraphs, payment, control of SKPD, endorsement, and finally archiving, (2) The first inhibiting factor namely economic factors where there are taxpayers who have low income, high dependent burdens and unstable sources of income. The second factor is weak compliance or legal awareness of taxpayers.

Anemia is a condition where the hemoglobin (Hb) level in the blood is lower than normal. In general, the factors that cause anemia in young women are lack of knowledge regarding balanced nutritional intake patterns, restrictions on food consumption, and non-compliance with consuming blood supplement tablets (TTD). The aim of this research was to determine the effect of anemia education using monomia media (Monopoly Anemia) on the knowledge of female students at SMA Negeri 5 OKU. This type of research is quantitative research using the Pre-Experimental method with a One Group Pre Test and Post Test Design, collecting data by conducting pre-tests and post-tests and providing education with the monomia game (Monopoly Anemia). The total sample was 30 young women. Data analysis in the study used Univariate and Bivariate analysis using the Wilcoxon test to determine the effect of anemia education using monomia media (Monopoly Anemia) on the knowledge of female students at SMA Negeri 5 OKU. The research results showed that the average percentage of Pre-test knowledge was in the poor category, 17 female students (56.7%), while the average post-test knowledge was in the good category, 30 female students (100%). There was an effect of providing education using monomia (Monopoly Anemia) (p= 0.000). In this study it can be concluded that there was an increase in knowledge between the Pre Test and Post Test after being given education using monomia (Monopoly Anemia) to female students at SMA Negeri 5 OKU. It is recommended that teenagers increase their knowledge about anemia by seeking information on the prevention and control of anemia.

The Implementation of Smoke-Free Areas (KTR) is an important effort in tobacco control to protect the public from the dangers of smoking. This research aims to analyze the comparative implementation of KTR regulations between Indonesia and Singapore using Lawrence M. Friedman's legal system approach, which includes components of legal substance, legal structure, and legal culture. The research method employed is normative juridical with a comparative legal approach, using secondary data collected through literature study and analyzed qualitatively. The research results show that in terms of legal substance, KTR regulations in Singapore are more comprehensive and stringent with heavy sanctions, while in Indonesia they remain partial with relatively light sanctions. In the legal structure aspect, Singapore has a more effective system of supervision and law enforcement with technological support and adequate human resources, whereas Indonesia still faces coordination challenges between institutions and limited supervisory personnel. From the legal culture perspective, the level of awareness and compliance of Singaporean society towards KTR regulations is higher compared to Indonesia, which is still influenced by a permissive culture towards smoking behavior.    

This study aimed to examine the effect of internal control compliance on employee ethical behavior within the payroll system at KSP Kopdit Tuke Jung. The research utilized an associative approach with a causal relationship and employed a quantitative method. The population and sample consisted of all employees at KSP Kopdit Tuke Jung, totaling 62 respondents. Data analysis was performed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings revealed that partially: (1) Control environment did not have a significant effect on employee ethical behavior within the payroll system, (2) Risk assessment did not significantly impact employee ethical behavior within the payroll system, (3) Control activities had a significant effect on employee ethical behavior within the payroll system, (4) Information and communication did not significantly affect employee ethical behavior within the payroll system, and (5) Monitoring had a significant effect on employee ethical behavior within the payroll system. Simultaneously, the independent variables collectively influenced the dependent variable.

This study investigates the hegemonic practices depicted in George Orwell’s “1984” and Okky Mandasari’s “Entrok,” comparing the methods of state control and indoctrination in both novels. Hegemony, as conceptualized by Gramsci, involves not just physical dominance but also ideological influence and societal consensus. This research employs a qualitative inductive method to explore how these novels represent state hegemony through their narratives and characters “1984” portrays a dystopian society where The  Party exerts total control, influencing citizens from childhood through public spectacles      and constant surveillance, leading to pervasive fear and compliance. Similarly, “Entrok” depicts the New Order era in Indonesia, where the state employs indoctrination intimidation to maintain power, affecting individuals and their communities. Through  comparative literature theory, this study highlights the similarities and differences in the  portrayal of state dominance in these two novels. The findings reveal that both novels  illustrate the pervasive and multifaceted nature of hegemony, emphasizing the role of  ideological control and the subtle mechanisms of power that shape societal behavior and  beliefs.

This journal looks at the legal concerns of managing natural resources by producing compost using a market-based method based on garbage. This study's primary goal is to evaluate the efficacy and compliance of the legal requirements controlling the use of market trash as a raw material for compost fertilizer. The study's findings indicate that there are several pertinent laws that offer a legal framework for market waste management, including the Environmental Law and government waste management rules. However, there are obstacles to the law's implementation and enforcement, such as a lack of knowledge among business actors and oversight flaws. To ensure sustainability and efficiency in managing market waste as a resource for making compost, this study also found that, despite the existence of existing regulations, regulatory updates and harmonization are still required. To maximize the environmental and economic benefits of market waste management, this research recommends improvements in regulations and law enforcement, as well as increased education and training for business actors.The results of the study indicate that the utilization of market waste for making compost has great potential in supporting organic farming and reducing the volume of waste that ends up in landfills. However, the implementation of this program requires a deep understanding of applicable regulations, as well as support from the government and the community. This article concludes that comprehensive legal-based waste management can improve the efficiency and sustainability of natural resource management, as well as have a positive impact on community welfare.

Hypertension is a growing epidemic in the United States, with more than 40% of adults aged 45-64 years and more than 70% of adults aged 65 years and older diagnosed with this condition. Hyperglycemia and high cholesterol contribute to damage to blood vessel walls which triggers hypertension. Physical damage due to hypertension is cumulative, so compliance with treatment is the key to preventing serious illnesses such as end-stage kidney disease. In an effort to improve self-management of elderly people with hypertension, health education activities were carried out at the Wesabbe Complex, working area of ​​the Tamalanrea Community Health Center, Makassar, involving 30 participants. The activity lasted for two days and included lectures, discussions, distribution of leaflets, and blood pressure checks. The results showed an increase in self-management, where before the activity, 66.7% of participants had poor self-management, but after education, 86.7% of participants showed a significant increase in self-management. The evaluation showed an increase in participants' knowledge in hypertension management, including the ability to control blood pressure and recognize signs of increased blood pressure. Conclusion: Health education has proven effective in improving self-management of elderly people with hypertension, which has an impact on increasing their ability to control blood pressure and make health decisions independently. It is recommended that more adequate facilities and infrastructure be provided to support activities to improve public health in the Wesabbe Complex in the Tamalanrea Makassar Health Center Working Area.

Self-management refers to an individual's ability to control aspects of himself, including physical, emotional, mental, and behavioral. Adherence to medication in Pulmonary Tuberculosis Patients is essential because, if not done regularly, it can cause drug resistance, recurrence of the disease, and even death. This study aims to determine the relationship between self-management and medication adherence in Pulmonary Tuberculosis patients at the Sukarahayu Health Center. This research is a type of quantitative research; the research design uses cross-sectional. The sample in this study consisted of 67 respondents, and the sampling technique used was accidental sampling. Data collection used a questionnaire on self-care activities and medication adherence, and data analysis was conducted using the Spearman rank test.The results of the study showed that most respondents had good self-management which was 80.6%, and some respondents had very compliant medication adherence, which was 85.1%. Statistical tests showed a relationship between the self-management variable and medication adherence (p-value 0.001). Conclusion: There is a relationship between self-management and medication adherence in Pulmonary Tuberculosis patients at the Sukarahayu Health Center, Subang Regency. It is hoped that researchers can further explore appropriate efforts or actions for adherence to taking pulmonary tuberculosis drugs.

This study explores the pharmaceutical supply chain management of the National Formulary at RSUP Dr. Sitanala in Tangerang City, aiming to identify obstacles to drug availability and formulate effective and efficient solutions. Acknowledging quality healthcare as a fundamental human right and a critical investment for a nation's future, this research emphasizes the importance of high-quality healthcare services. These services encompass not only treatment but also health promotion and disease prevention through the adoption of clean and healthy living habits. Drug availability is a major pillar in the provision of quality healthcare services. Effective and efficient management of the pharmaceutical supply chain, particularly regarding National Formulary drugs, is crucial in ensuring the availability of medications at healthcare facilities. This research employs a comprehensive analysis of the supply chain processes at RSUP Dr. Sitanala, examining stages such as drug selection, demand planning, procurement, receipt, storage, distribution, drug control, therapy monitoring, prescription preparation, drug dispensation, and medication administration. The study's methodology involves a case study approach, integrating theoretical management principles and interdisciplinary pharmacy management with compliance to regulations, as outlined in Permenkes No. 76 of 2016. Findings from RSUP Dr. Sitanala indicate that the hospital's pharmaceutical management practices align with contemporary health and pharmacy management theories, emphasizing structured systems, stringent verification, and effective interprofessional communication to ensure medication safety and efficacy. The study identifies challenges in information technology and interdisciplinary coordination as areas needing improvement. Nonetheless, a commitment to continuous improvement and adherence to regulatory standards reflects RSUP Dr. Sitanala's dedication to enhancing the quality of pharmaceutical management and healthcare services. The implications of this research extend beyond RSUP Dr. Sitanala, offering valuable recommendations for improving drug supply chain management in other healthcare institutions in Indonesia. By enhancing access to and the quality of healthcare services, this study contributes to the broader goal of achieving the highest possible level of health for individuals, reflecting the perspective of human rights and investment in the nation's future health.    

Diabetes mellitus (DM) is a global public health threat, and around 90% of all patients suffering from DM throughout the world are type 2 DM. Non-compliance related to Diabetes Mellitus is something that is a problem that should be avoided. This study aims to determine the level of patient compliance with the use of antidiabetic drugs at the Cidemp Indramayu Community Health Center, and to determine the relationship between the level of compliance of Diabetes Mellitus patients with blood glucose levels (fasting and while) at the Cidemp Indramayu Community Health Center. This research is a type of analytical observational research with a research design. cross-sectional. Data analysis in this study used SPSS version 23 software. The results showed that the majority of respondents fell into the "compliant" category, 20 respondents (62.5%) compared to "non-compliant" 12 respondents (37.5%). In addition, when checking blood glucose levels it was found that 62.5% of "compliant" patients had controlled fasting blood glucose levels, while only 28.1% of "compliant" patients had uncontrolled fasting blood glucose levels. Regarding the relationship between the level of absolute compliance with fasting blood glucose levels (P= 0.005), the results of compliance with glucose levels when controlled were (0.003). Keywords: diabetes mellitus, patient compliance, blood glucose levels.    

Environmental pollution is one of the most important problems that can prevent achieving environmental sustainability. Therefore, most countries have resorted to adopting mechanisms to preserve the environment, and green auditing is one of the most important means and mechanisms that can be exploited to activate and achieve sustainable development in general and environmental sustainability in particular. This study aims to clarify the role of green auditing in achieving environmental sustainability, and this is through identifying the concept of green auditing and its types, addressing the concept of environmental sustainability, and highlighting the role of green auditing in achieving it. The study found that green auditing has an effective role in achieving environmental sustainability by improving sustainable environmental performance and controlling environmental risks (reducing judicial issues and penalties associated with non-compliance with laws related to environmental protection).  

Poor fluid management among hemodialysis patients can lead to detrimental outcomes such as high Interdialytic Weight Gain (IDWG), contributing to increased cardiovascular morbidity and mortality. While conventional education on fluid restriction exists in hospitals, non-compliance remains prevalent, highlighting the need for educational approaches grounded in self-efficacy theory to enhance patients' self-confidence in self-management. This study aimed to assess the impact of educational interventions based on self-efficacy theory on IDWG in hemodialysis patients at Malahayati Islamic Hospital. Using a quantitative quasi-experimental pretest-posttest control group design, the study included a total of 68 participants selected through purposive sampling. Statistical analysis revealed a significant difference (p < 0.05) in IDWG scores between the intervention and control groups post-intervention, indicating the effectiveness of self-efficacy-based education in improving compliance with fluid intake restrictions among chronic kidney failure patients undergoing hemodialysis.