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Analisis Faktor-Faktor yang Mempengaruhi Kepercayaan Muzakki terhadap Lembaga Amil Zakat Berdasarkan Prinsip Islamic Good Corporate Governance
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The purpose of this study is to use the Theory of Islamic Good Corporate Governance (IGCG) methodology to determine the elements that affect muzakki's faith in paying zakat through zakat institutions. Based on earlier research and literature, this study examines the relationship between the degree of muzakki trust and Islamic values such amanah (accountability), tabligh (transparency), fatanah (competence), and religiosity. Furthermore, additional elements like reputation, contentment, and servi...
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PENERAPAN PSAK 101 PADA LAPORAN KEUANGAN BPRS DIBAWAH PENGAWASAN OJK REGIONAL 3
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 2
(2025)
PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyalur...
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PENGARUH MANDATORY DISCLOSURE DAN GOOD CORPORATE GOVERNANCE TERHADAP AUDIT QUALITY PADA PERUSAHAAN LQ-45
Ilham, Ratih Milati
; Yarisma, Fithri Widyanita
; Setiawati, Ira
; Handayani, Selfi Putri
; Lestari, Fani Anggi
; Ardianingrum, Apsarini Fitria
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 2
(2025)
Penelitian ini mengkaji dampak dari mandatory disclosure serta praktik Good Corporate Governance (GCG) terhadap kualtias audit pada perusahaan yang tergabung dalam indeks LQ-45 Bursa Efek Indonesia selama periode 2022-2024. Analisis menggunakan metode regresi logistik biner dengan sampel sebanyak 78 perusahaan yang secara konsisten tercatat dan menyajikan laporan keuangan lengkap. Hasil menunjukkan bahwa GCG memberikan pengaruh positif yang signifikan terhadap kaultias audit, yang tercermin dari...
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The Relantionship of Knowledge to The Use of BPJS Health Cards in The Community at Teluk Tiram Public Health Center Banjarmasin: KNOWLEDGE, BPJS
Jurnal Manajemen Informasi dan Administrasi Kesehatan
Vol 8
, No 2
(2025)
BPJS Kesehatan is a national social security program that functions to provide comprehensive health protection for the Indonesian people. The utilization of BPJS Kesehatan cards is greatly influenced by of knowledge, ease of access, and public awareness in using health services. The research was conducted to ensure relation between knowledge and the utilization of BPJS Kesehatan cards in the community at Teluk Tiram Banjarmasin Health Center in 2025. The species of research conducted was quantit...
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Evaluating Open-Source Machine Learning Project Quality Using SMOTE-Enhanced and Explainable ML/DL Models
Journal of Computing Theories and Applications
Vol 3
, No 2
(2025)
The rapid growth of open-source software (OSS) in machine learning (ML) has intensified the need for reliable, automated methods to assess project quality, particularly as OSS increasingly underpins critical applications in science, industry, and public infrastructure. This study evaluates the effectiveness of a diverse set of machine learning and deep learning (ML/DL) algorithms for classifying GitHub OSS ML projects as engineered or non-engineered using a SMOTE-enhanced and explainable modelin...
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Pengaruh Aktivitas Organisasi, Prestasi Belajar, Jiwa Kewirausahaan, dan Jenis Kelamin Terhadap Kesiapan Kerja Alumni
Jurnal Manajemen Informasi dan Administrasi Kesehatan
Vol 8
, No 2
(2025)
Kesiapan kerja merupakan aspek penting yang harus dimiliki oleh lulusan perguruan tinggi untuk menghadapi dunia kerja yang semakin kompetitif. Penelitian ini bertujuan untuk menganalisis pengaruh aktivitas organisasi, prestasi belajar, dan jiwa kewirausahaan terhadap kesiapan kerja pada alumni Program Studi Rekam Medis dan Informasi Kesehatan Universitas Esa Unggul. Penelitian dilakukan pada alumni Program Studi Rekam Medis dan Informasi Kesehatan Universitas Esa Unggul yang telah dinyatakan lul...
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Climate Change, Environmental Components And Media, Climate Village Program (PROKLIM) And Covid-19
VISIKES
Vol 24
, No 2
(2025)
Background: In early January 2020, the COVID-19 pandemic affected all countries globally. The resulting reduction in vehicular mobility during the pandemic period temporarily eased pressure on the environment by lowering greenhouse gas emissions. Consequently, attention to environmental components-particularly the physical and biological aspects of water and air media-has become increasingly important.Methods: This study employed a quantitative approach, gathering data through surveys distribute...
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Spatial Analysis and Risk Factors of Regional Vulnerability to Dengue Fever Incidence in Semarang City 2018-2020
VISIKES
Vol 24
, No 2
(2025)
The high number of dengue hemorrhagic fever cases in Semarang City from year to year without being able to know the main cause and from a fairly high level of rainfall, the dominant case attacks men, affects the ages of children to adolescents, and the level of diverse population density is quite several variables according to the data studied. The purpose of this study was to determine the vulnerability of each sub-district area to dengue hemorrhagic fever in the Semarang city. This study used...
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Systematic Literature Review: Consumption Of Sugary Foods And Beverages In Children And The Increased Risk Of Type 2 Diabetes Mellitus
Priyatin, Lelaning
; Sandria, Hafshayu
; Amiliana, Aminah
; Nurazizah, Dian
; Nafisah, Lu'lu
; Sistiarani, Colti
VISIKES
Vol 24
, No 2
(2025)
Type 2 diabetes mellitus (T2DM) in children is becoming an increasing global concern due to its rising prevalence, primarily caused by unhealthy dietary patterns. This study aims to systematically review scientific evidence regarding the relationship between the consumption of sugary foods and beverages and the increased risk of T2DM in children. The method used is a Systematic Literature Review of publications from 2016 to 2025, obtained from databases such as PubMed, ScienceDirect, and Google...
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Overview of the Tuberculosis (TB) Case Overview of the Tuberculosis (TB) Case Management Program Management Program in Baubau City in 2024
Taswin, Taswin
; Fahrin Amrullah, Muhammad
; Fitriani, Fitriani
; Wahyuddin, Wahyuddin
; Dahmar, Dahmar
; Endriana Amiruddin, Eky
VISIKES
Vol 24
, No 2
(2025)
Based on data from the Baubau City Health Service, in 2021 there were 334 cases and in 2022 there were 532 cases. The Case Notification Rate (CNR) for all TB cases in Baubau City is 138 per 100,000 population. This shows that among 100,000 residents there were 138 new patients found. The aim of the research is to find out an overview of the implementation of the Tuberculosis Case Management Program in Baubau City. The type of research used is quantitative with a descriptive approach. The entire...
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