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All Journal JBT (JURNAL BISNIS dan TEKNOLOGI) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal Intellectual Sufism Research Wawasan Belajar Anak Usia Dini
Toyyib, Moh
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Religion Arts Economics, Econometrics & Finance Education Mechanical Engineering Social Sciences Other

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A Systematic Literature Review: The Relationship Between Indonesian Culture and Other Aspects Mubarok, Husni; Fadilah, Nurul; Toyyib, Moh
Journal Intellectual Sufism Research (JISR) Vol 3 No 2 (2021): Journal Intellectual Sufism Research (JISR)
Publisher : http://jagadalimussirry.com/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52032/jisr.v3i2.95

Abstract

This article aimed to present the relationship between Indonesian culture with various aspects (education, welfare, arts, and religion) and showing the uniqueness of Indonesian culture. The procedural of this systematic review used the Suprapto et al., (2020) guided method, including defining the purpose, conducting literature, selecting articles, reading full paper, abstracting data, and performing analysis. The articles' criteria to be analyzed must be in the English version, published in the social sciences citation indexed (SSCI) journal in the period of 2016-2020. The articles included four fields (education, welfare, art, and religion) as a representation of Indonesian intercultural in several aspects. The result of this study showed that there was an interplay between Indonesian culture and four aspects of the fields, even between aspects. Although Indonesia has a lot of cultures and several aspects would be influenced, however, religion is the strongest aspect related to Indonesian culture.
odus Kejahatan Cyber di E-Commerce: Strategi, Ancaman, dan Cara Menghindarinya Nur Faizah, Yustin; Eklamsia Sakti; Toyyib, Moh
JBT (JURNAL BISNIS dan TEKNOLOGI) Vol. 12 No. 1 (2025): JURNAL BISNIS DAN TEKNOLOGI
Publisher : Nsc Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62045/jbt.v12i1.400

Abstract

Penelitian ini bertujuan untuk mengungkap modus operandi kejahatan siber (cybercrime) yang terjadi melalui e-commerce. Penelitian ini menggunakan pendekatan kualitatif dengan metodologi fenomenologi untuk memahami berbagai pola perilaku kejahatan dalam transaksi daring. Data diperoleh melalui wawancara dengan pihak-pihak terkait.Hasil penelitian menunjukkan bahwa transaksi online memberikan manfaat bagi penjual dalam memperluas pasar dan membantu konsumen memenuhi kebutuhannya dengan lebih mudah. Namun, berbagai modus kejahatan juga ditemukan dalam ekosistem e-commerce. Beberapa di antaranya meliputi pembuatan akun kloningan untuk memanfaatkan cashback dan poin reward, peretasan akun pengguna, pencurian data kartu kredit saat transaksi, serta pencemaran nama baik produk pesaing dengan tujuan meminta ganti rugi. Kasus-kasus dengan nilai kerugian kecil sering kali tidak dilaporkan ke ranah hukum karena biaya litigasi yang tinggi dibandingkan dengan jumlah kerugian yang dialami.
Efektifitas Penggunaan Media Cat Air dalam Mengenalkan Warna Kombinasi pada Anak Usia Dini di TK Manbaul Ulum Toyyib, Moh
WALADI Vol 2 No 2 (2024): Desember
Publisher : STIT Al - Ibrohimy Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61815/waladi.v2i2.490

Abstract

This article proves that the use of watercolor media can provide convenience for young children (AUD) in understanding and creating new colors through the process of mixing basic colors. This research was conducted at Mambaul Ulum Kindergarten, West Lantek Village. The introduction of color combinations is a very urgent part of developing creativity in early childhood (AUD). Watercolor media is an effective tool to support this learning process because it is flexible, interesting and easy for children to use. This research aims to identify the effectiveness of using watercolor media in introducing the concept of color combinations to young children. The method used is a descriptive qualitative approach through observation and documentation of children's activities when using watercolors. The results of the research show that through watercolor media, children can more easily understand and create new colors through the process of mixing basic colors. This activity also encourages the development of children's fine motor skills, imagination and creative thinking skills. But some children have difficulty controlling brush movements and mixing colors well. This may be due to lack of experience and fine motor skills that are not yet fully developed at their age. To overcome this, researchers provided more intensive guidance and support to these children. Apart from that, the children looked enthusiastic and more involved in learning activities.
ACCRUAL-BASED ACCOUNTING IN PUBLIC HEALTH CENTER BLUD: ENHANCING FINANCIAL TRANSPARENCY AND ACCOUNTABILITY Zuhdi, Rahmat; Toyyib, Moh; Faizah, Yustin Nur
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7126

Abstract

This study explores the significance and challenges of implementing PSAP 13 accrual in Public Health Center BLUDs. Using a qualitative approach with a phenomenological method, data were collected through in-depth interviews, direct observations, and documentation studies. Triangulation was conducted across sources, techniques, and time to ensure data validity. Therefore, this study found that transitioning from a First Level Health Facility (FKTP) to a BLUD has significantly impacted accounting practices. The adoption of PSAP 13 accrual accounting places a substantial burden on health workers, requiring them to prepare seven financial reports. However, only two of the reports are actively used for decision-making, while the other five serve as mere formalities. Frequent errors occur in recording specific accounts due to limitations in the SIMDA application and a lack of understanding of accrual concepts among human resources. This situation creates stress, anxiety, and frustration, heightened by strict deadlines and audit pressures. Many Public Health Centers struggle with implementation, highlighting unpreparedness and a sense of forced compliance. Furthemore, this study recommends the need for targeted training and system enhancements to support practical accrual-based accounting in BLUDs.
Efektifitas Penggunaan Media Cat Air dalam Mengenalkan Warna Kombinasi pada Anak Usia Dini di TK Manbaul Ulum Toyyib, Moh
WALADI Vol. 2 No. 2 (2024): Desember
Publisher : STIT Al - Ibrohimy Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61815/waladi.v2i2.490

Abstract

This article proves that the use of watercolor media can provide convenience for young children (AUD) in understanding and creating new colors through the process of mixing basic colors. This research was conducted at Mambaul Ulum Kindergarten, West Lantek Village. The introduction of color combinations is a very urgent part of developing creativity in early childhood (AUD). Watercolor media is an effective tool to support this learning process because it is flexible, interesting and easy for children to use. This research aims to identify the effectiveness of using watercolor media in introducing the concept of color combinations to young children. The method used is a descriptive qualitative approach through observation and documentation of children's activities when using watercolors. The results of the research show that through watercolor media, children can more easily understand and create new colors through the process of mixing basic colors. This activity also encourages the development of children's fine motor skills, imagination and creative thinking skills. But some children have difficulty controlling brush movements and mixing colors well. This may be due to lack of experience and fine motor skills that are not yet fully developed at their age. To overcome this, researchers provided more intensive guidance and support to these children. Apart from that, the children looked enthusiastic and more involved in learning activities.
Co-Authors Faizah, Yustin Nur Husni Mubarok Nurul Fadilah, Nurul Rahmat Zuhdi Sakti, Eklamsia