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The Effect of Effectiveness Ratio, Efficiency Ratio, Harmony Ratio and Financial Growth Ratio Region Towards Financial Performance Medan City Government and Tebing Tinggi City Ismayani; Nasution, M. Irsan; Maisyarah, Renny
International Journal of Integrative Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i11.12572

Abstract

The Regional Revenue and Expenditure Budget (APBD) is a key policy tool used by local governments to support operational activities and regional development. The ability to manage the APBD reflects the local government's capacity to meet the financing needs. This study aims to analyze the partial and simultaneous effects of regional financial performance, effectiveness ratio, efficiency ratio, harmony ratio, and growth ratio on the level of regional independence in the City Government of Medan and Tebing Tinggi. The research adopts a descriptive quantitative approach with testing through multiple linear regression analysis, utilizing secondary data obtained from the official website www.djpk.kemenkeu.go.id. The findings show that, in a partial analysis, the effectiveness ratio (X1), efficiency ratio (X2), harmony ratio (X3), and growth ratio (X4) have a significant impact on the regional financial performance, with each having a significance value of 0.00 (< 0.05). However, when analyzed simultaneously, these four variables do not significantly influence the regional independence ratio. This study, conducted over the period from 2019 to 2023 with a 95.5% confidence level, is expected to serve as a reference for local governments to enhance the effectiveness and efficiency of financial management in the future
ILMU PROFESIONALISME DAN ETIKA PROFESI DALAM PANDANGAN ISLAM Ismayani; Rifai Abun
Journal of Islamic Education and Learning Vol. 2 No. 2 (2022): Journal of Islamic Education and Learning
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/jiel.v2i2.59

Abstract

This study discusses professional ethical issues related to scientists and other professionals in the scientific field from an Islamic perspective. A series of actions characterized by a strong sense of professionalism is what researchers think contributes to the growth of knowledge. In fact, the direction and management of the development of science and technology depend on the moral foundation on which these two things depend. Qualitative descriptive research methods are used in this study. The results show An exemplary work ethic is very important for the advancement of science. Because dedication to professionalism is the engine that drives scientific progress and increases the value of human resources.
The Role of Law in the Digital Technology Era through Physical Education and Sports in Preventing Cybercrime in Adolescents in Schools Harfiyana; Ismayani; Dewi Robianti
Journal Physical Health Recreation (JPHR) Vol 6 No 2 (2025): Journal Physical Health Recreation (JPHR) (Articles In Progress)
Publisher : Program Studi Pendidikan Jasmani Kesehatan dan Rekreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55081/jphr.v6i2.5511

Abstract

This study aims to analyze the role of law in the digital technology era through physical education and sports (PJOK) towards preventing cybercrime among adolescents in schools using a qualitative case study. The research method involved participant observation in two public vocational high schools in Medan, in-depth interviews with 12 PJOK teachers and 3 IT legal experts, and focus group discussions with 25 students in grades X-XI (aged 15-17 years). Data were collected over a period of 4 months using semi-structured interview guidelines, PJOK digital literacy class observation sheets, and curriculum documents. The analysis was conducted using thematic analysis using NVivo 12 through open, axial, and selective coding processes. The results show four main themes: (1) integration of cyber law in PJOK subjects through virtual sports simulations (cyber football); (2) development of digital ethics through sports teamwork (responsibility awareness 82%); (3) prevention of cyberbullying through sports leadership training (incident reduction 67%); (4) school regulations based on UU ITE No. 11/2008 adapted in the school's digital sports code of ethics. The findings revealed that the Physical Education and Health Sciences (PJOK) approach effectively reduced cyber-risk behavior by 54% through a sports simulation that taught the consequences of digital law. The study concluded that the role of law through PJOK has the potential to be an innovative cybercrime prevention model, with a 91% student participation rate and a 73% increase in digital literacy.
MENDORONG GENERASI MUDA SEHAT : EDUKASI GAYA HIDUP AKTIF DAN POLA HIDUP SEHAT BERKELANJUTAN Tarigan , Fatin Nadifa; Nasution, Alwi Fahruzy; Ismayani; Cut Sah Kha Mei Zsazsa; Yochi Elanda; Ainur Rizki
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19176

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan dan kesadaran generasi muda terhadap pentingnya gaya hidup aktif dan pola hidup sehat berkelanjutan. Kegiatan dilaksanakan di Desa Simpang Empat, Kecamatan Merbau, dengan melibatkan 30 peserta berusia 15–22 tahun. Metode yang digunakan meliputi seminar edukatif, penyuluhan interaktif, dan demonstrasi aktivitas fisik sederhana. Materi mencakup pentingnya aktivitas fisik, pola makan seimbang, manajemen stres, serta pentingnya tidur yang cukup. Hasil kegiatan menunjukkan peningkatan pengetahuan peserta mengenai manfaat gaya hidup sehat dan munculnya komitmen untuk menerapkan aktivitas fisik rutin dalam kehidupan sehari-hari. Sekitar 85% peserta yang sebelumnya tidak rutin berolahraga mulai berencana untuk beraktivitas fisik minimal 30 menit per hari, sementara 50% peserta menyatakan akan mengurangi konsumsi makanan cepat saji. Kegiatan ini terbukti efektif dalam menumbuhkan kesadaran awal dan motivasi perubahan perilaku, meskipun keberlanjutan masih memerlukan dukungan lingkungan dan program tindak lanjut.
PERJANJIAN ASURANSI TERHADAP BARANG AGUNAN YANG TELAH DIBEBANI HAK TANGGUNGAN SEBAGAI JAMINAN KREDIT Ismayani; Fahrul Rizal
Citra Justicia : Majalah Hukum dan Dinamika Masyarakat Vol. 27 No. 1 (2026): Februari 2026
Publisher : Universitas Asahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36294/p16y1527

Abstract

Pihak tertanggung dan penanggung memiliki hak serta kewajiban yang harus dipenuhi sesuai dengan perjanjian yang telah disepakati. Tertanggung berkewajiban membayar premi sebagai imbalan atas perlindungan yang diberikan, sedangkan penanggung wajib memberikan ganti rugi apabila di kemudian hari terjadi risiko yang dijamin dalam perjanjian. Adanya kesepakatan para pihak merupakan unsur esensial yang menentukan sah atau tidaknya suatu perjanjian. Rumusan masalah dalam penelitian ini meliputi bagaimana pengaturan serta pelaksanaan perjanjian asuransi terhadap barang agunan yang telah dibebani Hak Tanggungan sebagai jaminan kredit. Metode penelitian yang digunakan adalah studi kepustakaan (library research), yaitu dengan mengumpulkan bahan hukum melalui buku, karya ilmiah, dan peraturan perundang-undangan yang berkaitan dengan permasalahan yang diteliti. Pengaturan perjanjian asuransi terhadap barang agunan yang dibebani Hak Tanggungan di Indonesia didasarkan pada Undang-Undang Nomor 4 Tahun 1996 tentang Hak Tanggungan dan Undang-Undang Nomor 40 Tahun 2014 tentang Perasuransian, serta ketentuan yang ditetapkan oleh Otoritas Jasa Keuangan. Pengasuransian terhadap objek jaminan dilakukan dengan mencantumkan klausul kewajiban mengasuransikan objek Hak Tanggungan dalam Akta Pemberian Hak Tanggungan (APHT). Pelaksanaan perjanjian asuransi atas barang agunan tersebut merupakan mekanisme penting dalam melindungi kepentingan kreditur, seperti bank atau lembaga pembiayaan, maupun debitur dari risiko kerugian akibat kerusakan atau musnahnya objek jaminan. Perjanjian asuransi bersifat accessoir, yaitu sebagai perjanjian tambahan dari perjanjian kredit dan Hak Tanggungan, di mana dalam polis asuransi bank ditunjuk sebagai penerima pembayaran klaim (loss payee clause).