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Analisis Implementasi Transaksi Non Tunai dan Pengelolaan Keuangan dalam Mewujudkan Good Governance Hifzhan Zharfan Zalmi; Choirul Anwar; Muhammad Yusuf
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/xvcrs063

Abstract

Penelitian ini dilatarbelakangi oleh transformasi tata kelola keuangan publik menuju sistem digital, khususnya dalam implementasi transaksi non tunai sebagai bagian dari reformasi birokrasi dan upaya mewujudkan Good Governance. Penelitian ini bertujuan untuk menganalisis implementasi transaksi non tunai dan pengelolaan keuangan di LLDikti Wilayah III berdasarkan kerangka 7S McKinsey dan kepatuhan terhadap PMK No. 107 Tahun 2024. Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, menggunakan data primer dari wawancara mendalam dan data sekunder berupa dokumen keuangan dan regulasi. Hasil penelitian menunjukkan bahwa sistem transaksi non tunai telah terintegrasi melalui aplikasi SAKTI, CMS BNI, Sipitung, dan Sinologi, serta didukung oleh struktur organisasi dan sumber daya manusia yang tersertifikasi. Meskipun terdapat tantangan seperti resistensi budaya, kendala teknis sistem nasional, dan pengawasan internal yang belum optimal, implementasi ini telah memperkuat prinsip akuntabilitas, transparansi, efisiensi, efektivitas, dan responsivitas dalam pengelolaan keuangan publik. Penelitian ini menyimpulkan bahwa LLDikti Wilayah III berhasil membangun tata kelola keuangan digital yang adaptif, akuntabel, dan sesuai prinsip Good Governance.
Hubungan Faktor Fisik Lingkungan dengan Keluhan Sick Building Syndrome (SBS) pada Pekerja Blowing dan Carding di PT X Salwa Azzahra; Ristiawati; Dewi Nugraheni RM; Choirul Anwar
Galen: Jurnal Riset Ilmu Farmasi dan Kesehatan Vol. 1 No. 2 (2025): Galen: Jurnal Riset Ilmu Farmasi dan Kesehatan
Publisher : PT Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/galen.v1i2.38

Abstract

Sick Building Syndrome (SBS) merupakan kumpulan gejala yang dialami pekerja akibat paparan lingkungan kerja yang kurang sehat seperti suhu, kelembaban, dan ventilasi yang tidak ideal. Area blowing dan carding di PT. Deta Dunia Tekstil IV diduga memiliki risiko terhadap keluhan SBS akibat paparan debu tekstil dan kondisi lingkungan yang kurang optimal. Penelitian ini bertujuan untuk mengetahui hubungan antara faktor fisik lingkungan (Suhu, kelembaban, dan ventilasi) dengan keluhan Sick Building Syndrome (SBS) pada pekerja blowing dan carding di PT. Deta Dunia Tekstil IV. Penelitian kuantitatif menggunakan desain penelitian deskriptif dengan pendekatan cross-sectional. Total sampling 56 pekerja di bagian blowing dan carding. Data dikumpulkan melalui kuisioner terkait keluhan SBS dan pengukuran langsung faktor fisik lingkungan kerja. Analisis data menggunakan uji statistik chi-square. Hasil penelitian menunjukkan keluhan SBS yang paling banyak dialami pekerja adalah kulit gatal (71,4%), kelelahan/letih (58,9%), dan nyeri otot (53,6%). Hasil uji chi-square menunjukkan adanya hubungan yang signifikan antara suhu (p value = 0,015), kelembaban (p value = 0,010) dengan keluhan SBS pada pekerja blowing dan carding di PT. Deta Dunia Tekstil IV. Selain itu, ventilasi alami yang kurang dari 15% dari luas lantai terbukti berhubungan dengan meningkatnya keluhan SBS.
DINAMIKA PENDIDIKAN AGAMA ISLAM DALAM MERESPONS ARUS INFORMASI GLOBAL PADA REMAJA MUSLIM Nadhifa Arufah Cafshah; Fatoni, Ilham; Muhammad Al Imron; Icha Mufassiroh Asy Syauqi; Choirul Anwar; Syaiful Anwar; Muhammad Ihsan Dacholfany
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 t
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.26668

Abstract

This study aims to analyze the dynamics of Islamic Religious Education (IRE) in responding to the global flow of information that affects the understanding and character of Muslim youth. The globalization of information has significantly changed how adolescents access religious knowledge, presenting challenges in internalizing moderate Islamic values. This research adopts a qualitative approach using library research methods. Data were collected from primary and secondary literature sources such as scientific journals, books, and official documents related to globalization and Islamic education. The analysis was conducted through a critical review of these sources to identify themes, patterns, and strategies relevant to Islamic education.The findings reveal that Muslim adolescents' religious understanding is highly influenced by digital content, especially through social medi a. The role of IRE teachers is crucial in guiding students to critically evaluate religious information and fostering reflective awareness of Islamic teachings. Effective strategies identified include the integration of local and global values, the use of educational technology, and the development of an adaptive and responsive curriculum. Islamic Religious Education must continuously innovate to produce a generation of Muslims who are critical thinkers, tolerant, and competitive in a globalized era.
PENERAPAN METODE ROLE PLAYING UNTUK MENINGKATKAN HASIL BELAJAR IPS Rista Farida; Angga Nuraufa Zamzami Saputra; Choirul Anwar
Comprehensive Journal of Islamic Studies Vol. 1 No. 1 November (2023): Comprehensive Journal of Islamic Studies (STAIZA)
Publisher : Tim Jurnal STAI KH. Zainuddin Ponpes Mojosari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63829/js.v1i1nov.9

Abstract

This research aims to increase the motivation and social studies learning outcomes of class IV students in the Social Sciences (Social Sciences) subject at MI Plus Maarif NU Bacem, Ponggok District, Blitar Regency using the Role Playing method. This research is classroom action research (PTK) in 2 cycles. The instrument used in this research is a test to measure student learning outcomes. The results of the research show that: 1) The application of the method used is Role Playing, 2) Likewise, the results from cycle I to cycle II experienced an increase in learning outcomes.
Pemanfaatan Pusat Sumber Belajar Perpustakaan dalam Meningkatkan Keterampilan Membaca pada Mata Pelajaran Bahasa Indonesia Peserta Didik Kelas IV MI Darussalam Kolomayan Wonodadi Blitar Tahun Ajaran 2023/2024 Choirul Anwar; Angga Nuraufa Zamzami Saputra; Rista Farida
Comprehensive Journal of Islamic Studies Vol. 1 No. 2 Mei (2024): Comprehensive Journal of Islamic Studies (STAIZA)
Publisher : Tim Jurnal STAI KH. Zainuddin Ponpes Mojosari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63829/js.v2i1mei.18

Abstract

The objective of this research is to describe the utilization of the learning resource center in the library for the Indonesian language subject at MI Darussalam Kolomayan Wonodadi Blitar for the 2023/2024 academic year and to describe the improvement in reading skills in the Indonesian language subject through the utilization of the library's learning resource center for fourth-grade students at MI Darussalam Kolomayan Wonodadi Blitar for the 2023/2024 academic year.
Self-Introspection in the Qur'an (A Study of the Thematic Interpretation of the Verses of Muhāsabah Al-Nafs) Choirul Anwar; Ikhwanudin; Eka Prasetiawati
al-Afkar, Journal For Islamic Studies Vol. 9 No. 1 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i1.2258

Abstract

In the fast-paced digital era, humans are often trapped in worldly routines and distracted by social media, leading to the neglect of their true potential and spiritual values. The concept of muhāsabah al-nafs in the Qur'an offers a solution to this identity crisis, as it emphasizes the importance of self-reflection for moral and spiritual improvement. Although the term is not explicitly mentioned, its values are reflected in verses such as Surah Al-Hashr [59]:18, which urges people to reflect on their deeds. Muhasabah also encompasses social and spiritual dimensions through concepts such as tazkiyah (purification), islah (reformation), tawbah (repentance), sabr (patience), and ihsan (excellence), which encourage inner purification, self-betterment, and positive contributions to society. This study aims to examine Qur'anic verses relevant to muhāsabah al-nafs, analyze their interpretations in classical exegeses such as Al-Iklil, Tarjuman Al-Mustafid, and Al-Maraghi, and relate them to contemporary life contexts, particularly among the younger generation. Using a qualitative approach with the thematic exegesis method (tafsir maudhū‘ī) by Al-Farmawy and literature review, the research reveals that scholars interpret introspection as a key to developing awareness of one’s actions and motivating change toward goodness. A wise person is one who can subdue their desires and work for the hereafter, while the heedless will remain trapped in hypocrisy and loss. This study is expected to enrich the body of knowledge and serve as a practical guide in building spiritual character amidst modern challenges.
The Validity and Practicality of the Dunia Geometri Application as an Interactive Mathematics Learning Medium for Students Muhammad Zazid Solakhudin; Nabila Nur Tasnima; Naufalia Adani; Choirul Anwar; Enika Wulandari; Wulan Izzatul Himmah
EduMatSains : Jurnal Pendidikan, Matematika dan Sains Vol 10 No 3 (2026): January
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/edumatsains.v10i3.7095

Abstract

This study aims to develop and evaluate the validity and practicality of a mathematics learning application called Dunia Geometri as an interactive learning medium for junior high school students. The research background is rooted in students’ low understanding and motivation in learning three-dimensional geometry, which is further exacerbated by the limited availability of innovative and interactive learning media. To address this issue, the Dunia Geometri application was designed to integrate 3D visualizations, instructional videos, and tiered evaluation features that support student engagement and conceptual understanding. The research employed a Research and Development (R&D) approach using the ADDIE model, limited to the stages of Analysis, Design, and Development. Data were collected using validation sheets completed by media and material experts, as well as practicality questionnaires administered to teachers and students. The results of expert validation indicated a high validity score (87.69%), categorized as very valid. Similarly, the practicality test showed high ratings from teachers (85.71%) and students (79.33%), demonstrating that the application is easy to use and effectively supports classroom learning activities. The implementation of interactive technology in the Dunia Geometri application has been shown to enhance students’ motivation and understanding of geometric concepts. These findings confirm that the application exhibits a high level of validity and practicality, making it an effective learning medium for teaching geometry at the junior high school level. Future development is recommended to incorporate gamification and augmented reality features to further enhance engagement and improve long-term learning outcomes.
Characterization of Microplastics in Water and Sediment for Pollution Assessment at Sidem Beach, Tulungagung Zunisnaini, Zunisnaini; Ahmad Husein Iriansyah; Choirul Anwar
Berkala Ilmiah Biologi Vol 17 No 1 (2026)
Publisher : Fakultas Biologi Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/bib.v17i1.26862

Abstract

Microplastics are synthetic polymers with a size range of less than 5 mm. Microplastics dispersed in aquatic environments are hazardous to natural ecosystems and humans. This study aims to identify the types, colors, and abundance of microplastics at Sidem Beach, Tulungagung. Samples were collected from seawater and sediment. The research stages began with measuring abiotic factors of seawater, followed by sampling, sample drying, purification and separation of microplastic particles, and observation using a stereo microscope. The types of microplastics found in seawater include fragments, filaments, fibers, and foam, with an average abundance of 0,01-0,29 (0,1 ± 0,32) particles/L, with foam dominating at 76%. In sediment, the types of microplastics found include fragments, filaments, fibers, and granules, with an average abundance of 1,33-24 (10,8 ± 16,5) particles/kg, dominated by fibers at 55%. The colors of microplastics identified include transparent, blue, red, black, gray, and white, with white being the most common in seawater and transparent in sediment. The microplastics found in water and sediment at Sidem Beach are likely the result of the degradation of plastic waste originating from anthropogenic activities around the beach. Additionally, they may also come from culinary tourism activities along the Ngrowo River, as well as domestic waste, industrial, and agricultural carried by river flow to the coastal area.
THE IMPLEMENTATION OF RISK-BASED INTERNAL AUDIT AS A MODERATING VARIABLE IN THE EFFECT OF INDEPENDENCE, COMPETENCE, AND AUDITOR ETHICS ON AUDIT QUALITY Dian Dwi Hapsoro; Choirul Anwar; Ayatulloh Michael Musyaffi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 9 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20031165

Abstract

This study aims to examine the effect of auditor independence, competence, and ethics on audit quality, with the implementation of Risk-Based Internal Audit (RBIA) serving as a moderating variable. The study was conducted on Government Internal Supervisory Apparatus (APIP) employed at inspectorates within ministries or government institutions in the political and law enforcement sectors. The study employed primary data collected through questionnaires. Data analysis was performed using SmartPLS version 4, with a sample of 112 auditors. The results indicate that independence, competence, and auditor ethics each have a positive and significant effect on audit quality. Furthermore, the implementation of Risk-Based Internal Audit as a moderating variable was found to strengthen the influence of auditor ethics on audit quality. However, it tended to weaken the influence of independence and competence on audit quality.
Co-Authors Adelia Permata Sari Ahmad Husein Iriansyah Amilin Amilin Amirotun Nisfah Amirul Hadi Khasani Angga Nuraufa Zamzami Saputra Anggi Novia Fitriani Chusnatul Ulaela Sajali Danang Saputra Dara Puspita Lestari Deris Faisa Ralindra Destria Kurnianti Deva Ayu Pradani Dewi Nugraheni RM Diah Armeliza Diah Ratna Paramita Dian Dwi Hapsoro Dwi Handarini Dwi Indriyani Eka Prasetiawati, Eka Enika Wulandari Ericca Putri Alvinata Fatoni, Ilham Fitria Wahyuni Haikal Hanun Tsabita Artana Hera Khairunnisa Hifzhan Zharfan Zalmi Hotman Hotman I Made Niko Winaya Icha Mufassiroh Asy Syauqi Ida Ayu Putu Sri Widnyani Ikhwanudin Indah Muliasari Iqbal Khumaidillah Jatira JMV. Mulyadi Karuniana Dianta Arfiando Sebayang Lailatul Mukaromah Lestari, Mufida Diah Lili Puspita Sari Lisda Eunike Siboro Purba M. Ihsan Dacholfany Marsofiyati Marsofiyati Mohd Hasimi Yaacob Monica Shahnaz Safitri Muhammad Al Imron Muhammad Ichdal Umam MUHAMMAD YUSUF Muhammad Zazid Solakhudin Mujib Sahli Mundhiharno Musyaffi, Ayatulloh Michael Nabila Nur Tasnima Nadhifa Arufah Cafshah Naufalia Adani Ni Wayan Tianing Nur Hidayatul Padila Rabiatul Adawia Rendi Agung Setiono Riski Aji Gumelar Rista Farida Ristiawati Riyadi Riyadi Riyan Erwin Hidayat S. Kamilia Aziz Salwa Azzahra Sepia Hartiningsih Suhono Suhono, Suhono Suwardana Gunawan Syaiful Anwar Taufik, Wage Muhammad Theresia Puspitawati Tia Sri Wulandari Trivena Oktariani Umi Latifah Wahyudi Ramli Willy Tambunan Winny Anggraeni wiwied pratiwi Wulan Izzatul Himmah Yeasy Agustina Sari Yudha Saputra, M Taufiq Zakaria, Adam Zunisnaini, Zunisnaini