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All Journal Assets: Jurnal Akuntansi dan Pendidikan INVENTORY: JURNAL AKUNTANSI Journal Of Health Innovation And Community Services Suara Teknik : Jurnal Ilmiah
Ismail, Mahmud
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Materials Science & Nanotechnology Mechanical Engineering Nursing Public Health Social Sciences

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THE ETHICAL DILEMMA OF VILLAGE OFFICIALS: FRAUD IN THE DISTRIBUTION OF DIRECT CASH ASSISTANCE Ismail, Mahmud; Haryadi, Bambang; Prasetyono, Prasetyono
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.15997

Abstract

ABSTRACTThe purpose of this research is to reveal the ethical dilemma of the role of village officials in the fraudulent practice of distributing Village Fund Direct Cash Assistance (BLT-DD). This research uses a phenomenological approach. The study showed that village officials experienced an ethical dilemma regarding fraud in distributing BLT-DD. First, the village head experienced a dilemma between his residents' demand that the BLT-DD program be divided equally so that because of the sympathy felt by the village head, the BLT-DD money was cut. Second, the village secretary must face the village head’s orders to manipulate signatures. Third, the Village Consultative Board felt uncomfortable wanting to monitor the performance of the village head. Fourth, there is a lack of clarity in the structure of the BLT-DD volunteer team, so they experience confusion in carrying out their duties in the BLT-DD program. Fifth, the experience gained becomes a solution to overcoming the dilemma experienced by the actor in the fraudulent practice of distributing BLT-DD.ABSTRAKTujuan penelitian ini menyingkap dilema etis peran perangkat desa pada praktik fraud penyaluran Bantuan Langsung Tunai Dana Desa (BLT-DD). Penelitian ini mengggunakan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa perangkat desa mengalami dilema etis atas fraud yang dilakukan pada penyaluran BLT-DD. Pertama, kepala desa mengalami dilema antara permintaan warganya atas program BLT-DD harus dibagi rata, sehingga atas rasa simpati yang dialami kepala desa maka uang BLT-DD dipotong. Kedua, sekretaris desa harus menghadapi perintah kepala desa untuk manipulasi tandatangan. Ketiga, Badan Permusyawaratan Desa mengalami rasa tidak enak hati yang ingin mengawasi kinerja kepala desa. Keempat, adanya ketidak jelasan struktur tim relawan BLT-DD, sehingga mereka mengalami kebingungan untuk menjalankan tugasnya pada program BLT-DD. Kelima, Pengalaman yang diperoleh menjadi solusi dalam mengatasi rasa dilema yang dialami sang aktor pada praktik fraud penyaluran BLT-DD.
Menciptakan Lingkungan Bersih Bebas dari Demam Berdarah Dengue Arifin, Syamsul; Rahmat, Besuki; Darim, Abu; Nuryadi, Nuryadi; Rosita Dewi, Anna; Setowati, Nunik; Ismail, Mahmud
Journal of Health Innovation and Community Services Vol. 2 No. 1 (2023): Journal of Health Innovation and Community Services
Publisher : PPPM Stikes Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54832/jhics.v2i1.109

Abstract

Background: Dengue Hemorrhagic Fever (DHF) is a disease caused by dengue virus infection. Dengue fever is transmitted by the Aedes aegypti and Aedes albopictus mosquitoes. Based on data in Madiun Regency in 2019 there were 305 sufferers and 4 people died from DHF. The purpose of carrying out community service activities (PKM) and Community Service Lectures (KKN) in Mojorayung Village, Wungu District, Madiun Regency is to provide awareness of healthy living and play an active role in preventing DHF. The method of this PKM is using an approach to the community through socialization and education on prevention of DHF. The community is also invited to play an active role in maintaining cleanliness so that they are not susceptible to dengue. The result of this PKM, the people of Mojorayung Village have begun to experience an increase in living a clean and healthy life. The community also began to actively carry out community service in environmental cleaning activities. Discussion of the PKM activities carried out by students together with STIE Pemuda lecturers, besides being able to help with problems that occur in Mojorayung Village regarding prevention of DHF, can also increase public awareness of the importance of living a clean and healthy life.
The Relationship Between Murabahah And Musyarakah Financing And Profitability: A Case Study Of BMT Hasanah Arifin, Syamsul; Sholekhah, Alifiani Hidayatus; Jannah, Rokhmah Nur; Pratama, Devangga Putra Adhitya; Kurniawati, Kurniawati; Ismail, Mahmud
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 1 (2025): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i1.22246

Abstract

This study aims to describe the effect of murabahah and musyarakah mutanaqishah financing on the effectiveness of BMT Hasanah's profit earning during the covid-19 pandemic. This research method uses quantitative methods, data collection techniques used are documentation techniques. The data analysis technique used is multiple linear regression technique. The results of this study based on a partial test showed that murabahah financing had no effect on BMT Hasanah profits, while musyarakah mutanaqishah financing had a negative effect on BMT Hasanah profits. Then the results of the simultaneous test show that murabahah and musyarakah mutanaqishah financing have a simultaneous positive effect on BMT Hasanah's profit.Simultaneously both have an effect on ROA. Shows the results of the R square value of 0.984.
Experiment Media Pendingin Pada Perlakuan Panas Kaca Soda Lime Glass Terhadap Kekerasan Ismail, Mahmud; Fuazen, Fuazen; Julianto, Eko
Suara Teknik : Jurnal Ilmiah Vol 15 No 1 (2024): Suara Teknik: Jurnal Ilmiah
Publisher : Fakultas Teknik UM Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/stek.v15i1.7234

Abstract

AbstractTempered glass possesses a greater hardness compared to standard glass. The primary substance of tempered glass is float glass or soda-lime glass, which undergoes treatment by a forced convection method. The specimen utilized in this experiment is soda lime glass, measuring 5 mm in thickness and 5 cm in diameter. The objective of this experiment is to identify the superior cooling medium between air and natural cooling. This experiment will utilize the Brazilian disc test and a diamond selector for testing. The Brazilian disc test findings for air-cooled glass samples indicated 11.61 MPa at a maximum temperature of 600℃, but natural cooling produced 2.64 MPa. Subsequently, testing was conducted using the diamond selector, yielding results of 50 at 100℃ and 98 at the maximum temperature of 600℃ for the air-cooled glass sample. The results for the natural cooling glass sample were 48 at 100℃ and 86 at the maximum temperature of 600℃.AbstrakKaca tempered adalah kaca dengan tingkat kekerasan yang lebih tinggi dari kaca pada umumnya, bahan utama dari kaca tempered sebenarnya adalah dari kaca jenis float atau soda lime glass yang ditreatmen sedemikian rupa dengan proses konveksi paksa, sampel yang digunakan pada experiment ini adalah jenis kaca soda lime glass dengan ketebalan 5 mm dan diameter 5cm. tujuan experiment ini yaitu menentukan jenis media pendingin terbaik dari jenis udara dan natural, pada experiment ini akan dilakukan pengujian hasil menggunakan brazilin disc test dan menggunakan diamond selector. Hasil pengujian menggunakan brazilian disc test dengan sampel kaca berpendingin udara adalah 11,61 mpa pada suhu maksimal 600℃ dan pendingin natural adalah 2,64 mpa, kemudian dilanjutkan denga pengujian diamond selector dan didapatkan hasil pada suhu 100℃ adalah 50 dan suhu maksimal 600℃ adalah 98 dengan sampel kaca berpendingin udara, dan sampel kaca berpendingin natural didapatkam hasil pada suhu 100℃ adalah 48 dan suhu mksimal 600℃ adalah 86. 
Co-Authors Bambang Haryadi Darim, Abu Devangga Putra Adhitya Pratama Eko Julianto Fuazen Jannah, Rokhmah Nur Kurniawati Kurniawati Nuryadi Nuryadi Prasetyono Prasetyono Rahmat, Besuki Rosita Dewi, Anna Setowati, Nunik Sholekhah, Alifiani Hidayatus Syamsul Arifin