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SAFITRI, NABILA
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Application of PSAK No.105 on Mudharabah Accounting in Cooperatives BMT Ma'isyatul Ummah Randuagung Safitri, Nabila; Nastiti , Ari Sita; Aspirandi, Rendy Mirwan
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1570

Abstract

Mudharabah financing is a sharia cooperation between shahibul maal (capital owner) and mudharib (business manager), where the Islamic bank provides all the capital, and the customer manages the business. This study aims to analyze the implementation of mudharabah financing and how to apply PSAK 105 to the BMT Ma'isyatul Ummah Cooperative. This study uses a qualitative descriptive research approach. The object of this research is the BMT Ma'isyatul Ummah Randuagung Cooperative which is located on Jl.Raya Randuagung (West Market), Randuagung District, Lumajang Regency, East Java. The application of PSAK 105 to the recognition, measurement, presentation, and disclosure of mudharabah financing at BMT Ma'isyatul Ummah Randuagung is in accordance with PSAK 105. The principle of net profit is used to recognize the income ratio of mudharabah financing business results at BMT Ma'isyatul Ummah Randuagung. In accordance with PSAK 105, mudharabah financing that has matured and has not been paid by the fund manager is recognized as receivables when the receivables are recognized by BMT.
Analysis of macroeconomic factors affecting poverty levels in Indonesia using a dummy regression model approach Safitriani, Nur Rezky; Ambarwati, Valina; Jannah, Miftahull; Safitri, Nabila
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.630

Abstract

Poverty in Indonesia remains a complex macroeconomic issue, influenced by various social, economic, and regional disparities. This study employed a dummy variable regression model to analyze the factors affecting poverty more comprehensively, allowing for the identification of categorical geographic effects. This study examines the influence of the Gender Empowerment Index, Expected Years of Schooling, Gini Ratio, Open Unemployment Rate, and Formal Employment on the percentage of the poor population in Indonesia, while considering regional classifications in Western, Central, and Eastern Indonesia. The results show that the Gender Empowerment Index and proportion of Formal Employment have a significant negative effect on poverty, while the Gini Ratio has a significant positive effect. Additionally, the Western and Central regions exhibit significantly lower poverty rates than the eastern region. The dummy regression model explains 83,64% of the variation in poverty across provinces, making it a relevant basis for formulating region-specific and macro-economically informed poverty alleviation policies.
Faktor yang Berhubungan dengan Kepatuhan Ibu Hamil dalam Mengkonsumsi Tablet Fe Rauda, Rauda; Nasution, Pratiwi; Ramini Harahap, Novy; Syari, Mila; Safitri, Nabila
Jurnal Kebidanan Harapan Ibu Pekalongan Vol. 11 No. 2 (2024): Jurnal Kebidanan Harapan Ibu Pekalongan
Publisher : LPPM Akademi Kebidanan Harapan Ibu Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37402/jurbidhip.vol11.iss2.335

Abstract

Anemia in pregnancy or often called potentional danger to mother and child is a condition of iron deficiency in pregnant women. Anemia in pregnancy has a hemoglobin level <11% in the first and third trimester while in the second trimester the hemoglobin level is <10.5%. WHO data shows that anemia occurs in almost 2 billion people worldwide suf Fering from iron deficiency and 50% of them are pregnant women. The purpose of this study was to determine the factors associated with compliance of pregnant women in consuming Fe tablets. The research method was conducted with a quantitative design with a cross-sectional approach. The population was all third trimester pregnant women at the mardianum clinic and the sample in this study used a total population of 34 people. Data were collected by questionnaire and patient register. Data analysis using chi-square test. The results of this study showed that most mothers' knowledge was poor at 61.8%, negative maternal attitudes at 58.8%, poor maternal family support at 64.7%, and the role of health workers was poor at 58.8% and non-compliant at 64.7%. This study states that knowledge, attitude, family support and the role of health workers are factors associated with the level of compliance of pregnant women in taking Fe tablets.
Implikasi Gerakan Gulen Turki Terhadap Sistem Pendidikan di Jerman Safitri, Nabila; Yumitro, Gonda
MOMENTUM : Jurnal Sosial dan Keagamaan Vol 11 No 2 (2022): MOMENTUM NOVEMBER 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Sekolah Tinggi Islam Blambangan (STIB) Banyuwangi

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Abstract

This article discusses the implications of the Gulen Movement toward the education system in Germany. This research used a descriptive method to describe a phenomenon. This study was a qualitative research technique that analyzes data based on text and images. Data collection uses library research techniques or literature studies from various sources, namely journals, books, and news portals. Data or journals collection used Publish or Perish. The Gulen movement is spread across many countries. This research focuses on Germany and its implications on the education system in Germany. The results of this study are that Gulen-based schools in Germany does not have full implications for the education system in Germany, but they are easily accepted because they have the same educational value.
Increasing the Comfort of Hypertension Sufferers Through Effleurage Back Massage Widayati, Dhina; Rachmania, Diana; Safitri, Nabila
Journal of Applied Nursing and Health Vol. 6 No. 1 (2024): Journal of Applied Nursing and Health
Publisher : Chakra Brahmanda Lentera Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55018/janh.v6i1.194

Abstract

Background: Comfort is one of the basic needs that is holistic. Hypertension sufferers often feel discomfort due to increased blood pressure, so these basic needs are not appropriately met. Effleurage back massage intervention is one method used to overcome discomfort in hypertension sufferers. The aim of this research was to determine the effect of efflurage back massage on the comfort level of hypertension sufferers Methods: The research design used pre-experiment, involving 32 respondents through purposive sampling from a population of 42 people with hypertension. The comfort variable was measured using the SGCQ questionnaire sheet and the results were analyzed using the Independent T-Test with α 0.05 Results: The research results showed an increase in comfort from almost all (75%) respondents in the very uncomfortable category in the pretest results to almost all (93.7%) respondents in the very comfortable category in the post test. The Wilcoxon results obtained p-value = 0.001 (<α), indicating that effleurage back massage intervention can increase comfort in hypertension sufferers. Conclusion: Giving effleurage back massage can trigger endorphin neurotransmitters in the autonomic nerves which make blood circulation smooth so that the body relaxes. This intervention can be applied as a non-pharmacological therapy in the management of hypertension.
Konsep Kewarganegaraan dalam Pemikiran Tokoh Tokoh Politik Terkemuka Anjani, Zira Zulvi; Safitri, Nabila; Afriani, Afriani; Harnesti, Iyang Ragel; Hafizah, Nadya; Nasution, Siti kholizah
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.181

Abstract

This study investigates in depth the concept of citizenship in the thoughts of prominent political figures such as Aristotle, Cicero, Locke, Rousseau, Arendt, and Marshall using a qualitative approach through a literature review. The main objective of this study is to investigate the evolution of the concept of citizenship from a philosophical and theoretical perspective. This study shows that citizenship does not only focus on formal legal rights, but also considers the importance of active participation of individuals in political life and the protection of human rights. The results of the analysis indicate that these concepts play a key role in shaping the structure of modern democratic and pluralistic societies, especially in facing increasingly complex and diverse global challenges.
Evaluasi Infrastruktur Pariwisata Pantai Anyer: Analisis Aksesibilitas, Fasilitas Umum, dan Partisipasi Masyarakat Safitri, Nabila; Annisa Sekar Lestari; Ardi Wijaya Putra
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i2.13784

Abstract

Studi ini bertujuan untuk menganalisis peran pemerintah, sektor swasta, dan masyarakat dalam pengelolaan infrastruktur pariwisata di Pantai Anyer, Kabupaten Serang, Provinsi Banten. Latar belakang penelitian ini adalah ketidakseimbangan antara bertambahnya jumlah wisatawan dan kualitas infrastruktur publik yang masih kurang, terutama dalam hal kebersihan, sarana umum, dan keterlibatan masyarakat lokal. Studi ini mengaplikasikan pendekatan kualitatif deskriptif yang didukung oleh data kuantitatif. Data awal didapatkan lewat wawancara mendalam bersama pejabat Dinas Pariwisata, komunitas lokal, dan pelaku usaha, serta melalui pengamatan di lapangan. Data sekunder diambil dari dokumen resmi pemerintah, laporan Badan Pusat Statistik, publikasi ilmiah, dan berita media online. Hasil studi menunjukkan bahwa pemerintah lebih mengutamakan pembangunan infrastruktur seperti jalan dan promosi pariwisata, namun kurang memberikan perhatian pada pemeliharaan sarana publik. Sektor swasta menguasai investasi pada hotel dan resor, tetapi partisipasinya dalam tanggung jawab sosial perusahaan masih minim. Masyarakat setempat terlibat melalui usaha kecil dan layanan pariwisata, namun partisipasi mereka masih terbatas akibat kurangnya modal dan pelatihan yang minim. Analisis dengan memanfaatkan teori sistem David Easton, pengelolaan kolaboratif, serta konsep pariwisata berkelanjutan menunjukkan bahwa keterbatasan utama terdapat pada minimnya kolaborasi antaraktor. Penelitian ini menyatakan bahwa keberlanjutan pariwisata Pantai Anyer hanya bisa terwujud melalui kerjasama setara antara pemerintah, sektor swasta, dan masyarakat yang mengharmoniskan aspek ekonomi, sosial, dan lingkungan.
Tinjauan Literatur Review Kegagalan Sister City Di Indonesia Syafira, Sisilia Putri; Safitri, Nabila; Kurniawati, Dyah Estu
FisiPublik: Jurnal Ilmu Sosial dan Politik Vol. 7 No. 2 (2022): November
Publisher : Social and Political Sciences Faculty, Widya Gama Mahakam Samarinda University

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Abstract

Penelitian ini bertujuan untuk menganalisa terjadinya kegagalan kerjasama sister city. Penelitian ini bertujuan untuk menganalisa terjadinya kegagalan kerjasama sister city. Penelitian ini difokuskan pada kerjasama sister city yang dilakukan oleh beberapa pemerintah daerah justru berujung kepada tidak optimalnya pencapaian kerjasama atau bahkan mengalami kegagalan. Kompleksitas persoalan dalam hubungan internasional memudahkan munculnya aktor-aktor lokal yang berperan dalam kegiatan hubungan luar negeri. Munculnya sub-state actor ini merupakan salah satu dampak dari kebijakan desentralisasi dan otonomi daerah yang dilaksanakan oleh suatu negara agar daerah dapat berperan serta dalam hubungan luar negeri. Penelitian ini menggunakan metode penelitian kualitatif melalui literature review, Dalam menganalisa data kualitatif, penulis menggunakan software komputer yaitu Vosviewer. Penelitian ini menggunakan 15 jurnal dari berbagai Kota di Indonesia yang membahas terkait kegagalan sister city. Penelitian ini menyimpulkan bahwa tidak semua kerjasama dapat berjalan dengan lancar atau sesuai dengan yang telah disepakati. Kegagalan yang terjadi dikarenakan dua faktor yaitu faktor internal dan faktor eksternal, faktor internal yang terjadi adalah kurangnya komunikasi antar kedua kota dan tidak adanya hasil yang signifikan terkait dengan kerjasama, kemudian beberapa faktor eksternal yang terjadi seperti perubahan kebijakan kedua daerah, kemudian kebijakan pada level global yang berdampak pada negara dan mempengaruhi kebijakan pemerintah daerah.
Co-Authors Afriani Afriani Agil Shidigie, Ahmad Alfra Siagian, Teddy Ambarwati, Valina Amrullah Anantawikrama Tungga Atmadja Anggraini, Nidia Anjani, Zira Zulvi Annisa Sekar Lestari Ardi Wijaya Putra Arminiasih, Kadek Arik Aspirandi, Rendy Mirwan Dewi, Vinda Auralia Kesuma Dhina Widayati, Dhina DIANA RACHMANIA, DIANA Gonda Yumitro Hadiwibowo, Imam Hafizah, Nadya Harnesti, Iyang Ragel Jannah, Miftahull Jufri, Ali Komang Ariati, Komang Kurniawati, Dyah Estu Mila Syari, Mila Mohamad Taufik Azis Mulyani, Luh Muthi'ah, Dha'u Nastiti , Ari Sita Nasution, Pratiwi Nasution, Siti kholizah Putri, Milladina Qeisya Avhadira, Ratu Ramini harahap, Novy Rauda, Rauda Rozi, Facrul Safitriani, Nur Rezky Setiawan, M.Rifky Suantari, Ni Wayan Ayuk Suhariyanti, Suhariyanti Syafira, Sisilia Putri Wahyuni, Luh Deni Sri Widi Sariani, Komang Yekti Widyaningsih