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All Journal JDM Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Indonesian Journal of Pharmaceutical Science and Technology Isamic Communication Journal AGRISAINTIFIKA Jurnal Ilmu-ilmu Pertanian Jurnal Teknologi Pendidikan Madrasah LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Indonesian Journal of Obstetrics and Gynecology (Majalah Obstetri dan Ginekologi Indonesia) PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Surya Masyarakat EDUKATIF : JURNAL ILMU PENDIDIKAN Psikoislamedia : Jurnal Psikologi Jurnal Administrasi dan Manajemen Jurnal Teknologi Informasi dan Pendidikan Jurnal Riset Terapan Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Edunomika (JIE) Jurnal Vokasi Indonesian Journal of Global Health research Coopetition : Jurnal Ilmiah Manajemen Jurnal Surya Masyarakat DEDIKASI PKM Dynamic Management Journal Jurnal Media Informatika Wacana: Jurnal Ilmu Sosial dan Ilmu Politik Interdisiplin Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) Arcitech: Journal of Computer Science and Artificial Intelligence Journal of General Education and Humanities Jurnal Pengabdian Masyarakat Information Technology (JPM ITech) Technologica Journal of Social Commerce Islamic Journal of Integrated Science Education Hasil Karya Aisyiyah Untuk Indonesia Flourishing Journal Journal of Innovative and Creativity Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Pendidikan MIPA Jurnal Kolaborasi Akademika Parewa Saraq: Journal of Islamic Law and Fatwa Review Al-Irfan: Journal Of Arabic Literature and Islamic Studies
Riska Amelia
Faculty of Medicine University of Indonesia/ Dr. Cipto Mangunkusumo Hospital Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALISIS KERAGAMAN GEN PROLAKTIN (PRL) PADA ITIK PITALAH; ITIK LOKAL SUMATERA BARAT Amelia, Riska; Rusfidra, Rusfidra; Subekti, Kusnadidi; Arlina, Firda; Husmaini, Husmaini; Haryati, Stefani Fitri
Agrisaintifika: Jurnal Ilmu-Ilmu Pertanian Vol. 7 No. 2(is) (2023): Pengembangan Pertanian Berbasis Kearifan Lokal Yang Berkelanjutan
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/ags.v7i2(is).4359

Abstract

AbstrakProlaktin merupakan hormon polipeptida yang disekresikan oleh kelenjar pituitary anterior dan secara spesifik kandidat gen yang mengontrol variasi jumlah produksi telur dengan reduksi biosintesis telur dalam beberapa periode mengeram. Tujuan penelitian ini  adalah untuk menganalisis keragaman gen Prolaktin pada itik Pitalah. Ekstraksi yang dilakukan pada sampel darah 45 ekor itik Pitalah dengan menggunakan protocol G-spinTM Total DNA Extraction Mini Kit dari Intron Biotechnology. Selanjutnya diamplifikasi dengan menggunakan sepasang primer forward 5’- CTG CAT CTG TGG ACA TTG CT-3’ dan reverse 5’GAA GCA GGT TTG GGA GTA CG-3’ dengan target fragmen 496 bp dan disekuensing menggunakan jasa 1sr Base Singapore. Data hasil sekuensing dianalisis menggunakan Seqmen DNASTAR dan MEGA 11 dan menunjukkan 14 keragaman pada daerah ekson 4 dan parsial intron 3 dan 4 pada titik mutasi INDEL 3703A, INDEL3939A, C3974A, A4030G, A4038C, T4056C, G4061A, T4091G, T4094A, T4098C, G4102A, C4106A, A4107C dan C4154G. Keragaman gen Prolaktin bersifat polimorfik dengan frekuensi genotype tidak dalam keseimbangan Hardy-Weinberg. Kata Kunci: Prolaktin, Itik Pitalah, Keragaman, Mutasi, Mutasi, Sekuensing
Analisis Laporan Keuangan Menggunakan Metode Horizontal, Vertikal, Ratio untuk Menilai Kinerja Keuangan pada PT. Tower Bersama Infrastructure Tbk Yulianti, Putri; Fauziah Dasuki, Poppy; Dian Agustin, Rahma; Amelia, Riska; Kusuma Dewi Al-Ayyubi, Rizna; Novi Fadhila, Alfitri; Sulistiyo, Hari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2025): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i2.4306

Abstract

This study aims to assess the financial performance of PT Tower Bersama Infrastructure Tbk (TBIG) from 2022 to 2023 using quantitative research methods through financial statement analysis. TBIG is one of the leading telecommunications infrastructure companies in Indonesia that has experienced significant business changes during that period. Based on financial statement data, although the company's revenue increased slightly in 2023, net profit actually decreased by around 20% compared to the previous year. This decrease was caused by an increase in the cost of revenue, high interest costs, and slowing growth in the telecommunications sector due to operator mergers. This research method utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) in the form of TBIG's financial statements for the 2022 and 2023 periods. The analysis was conducted by comparing financial ratios covering liquidity, solvency, profitability, and operational efficiency using horizontal, vertical, and ratio approaches. The results show that the company's liquidity remains stable, but its solvency decreases due to an increase in short-term liabilities. Profitability also decreased, as evidenced by a decrease in net profit margin, gross profit margin, and net operating margin. Overall, TBIG's financial performance remains quite strong and maintains operational performance, but it faces challenges in managing its debt structure and maintaining long-term profitability. This research is expected to provide insight to management, investors, and other stakeholders in making strategic decisions related to the company's financial condition.
PENGARUH PERSONAL COST, KOMITMEN ORGANISASI, TEKANAN KETAATAN, DAN DUKUNGAN ORGANISASI TERHADAP WHISTLEBLOWING Amelia, Riska; Indriani, Poppy
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14825

Abstract

Even now today, organizations almost never use whistleblowing, despite the many dangers that whistleblowers may face. As a result, it can be very difficult to find out about any fraudulent activity taking place within the company. The aim of this research is to identify the variables that influence the decision of KONI Sumsel employees to report violations. The research population consisted of 40 South Sumatra KONI personnel, and 32 people were selected using a non-probability selection method known as saturated sampling to be used as samples. Quantitative research is the research methodology used. A Likert scale was used for data collection, and SPSS version 26 software was used for the multiple linear regression data processing approach. The research findings show that although personal costs, organizational commitment, and compliance pressure do not influence employees' intention to report errors, the organizational support variable has a positive and significant influence.
Analisis Regulasi dan Kebijakan Aset Publik Dalam Mewujudkan Tata Kelola Pemerintahan Yang Baik Amelia, Riska; Saepudin, Eli Apud; Maharani, Putri Suci; Purwasih, Ria; Alawiah, IIn Nur; Agas, Agas
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6713

Abstract

Tujuan dari studi ini ialah untuk meneliti aturan dan kebijakan dalam pengelolaan aset publik yang berkaitan dengan pencapaian tata kelola yang baik. Pengelolaan aset publik merupakan elemen krusial dalam pemerintahan, karena memiliki hubungan langsung dengan efektivitas, tanggung jawab, dan keterbukaan dalam penggunaan sumber daya yang dimiliki negara. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif, di mana data diperoleh melalui analisis dokumen peraturan, laporan resmi dari pemerintah, serta wawancara mendalam dengan individu yang terlibat dalam pengelolaan aset publik. Sekelompok masyarakat yang berkepentingan juga dikumpulkan. Proses analisis data dilakukan dengan menggunakan pendekatan analisis tematik untuk mengevaluasi kesesuaian antara regulasi, penerapan kebijakan, dan masalah yang muncul dalam pelaksanaan. Hasil dari penelitian ini menunjukkan bahwa regulasi mengenai pengelolaan aset publik secara umum sudah memadai; akan tetapi, terdapat sejumlah hambatan dalam pelaksanaannya, seperti kurangnya kapasitas sumber daya manusia, kelemahan dalam sistem pengendalian internal, dan pemanfaatan teknologi informasi yang belum dioptimalkan dalam pengelolaan aset. Penelitian ini merekomendasikan untuk meningkatkan kapasitas lembaga, pengembangan kompetensi pegawai, serta penyusunan sistem informasi manajemen aset yang berintegrasi. Diharapkan bahwa temuan ini bisa memberikan kontribusi dalam penyusunan kebijakan yang lebih ampuh untuk mewujudkan tata kelola yang terbuka, bertanggung jawab, dan partisipatif.
Fiqh al-Bī’ah and Mining Concessions: NU and Muhammadiyah’s Legal Responses Sudarmin, Andi B. Mutmainnah; Amri, Ulil; Amelia, Riska; Rismawati, Rismawati; Ajmalunnas M
Parewa Saraq: Journal of Islamic Law and Fatwa Review Vol. 4 No. 2 (2025): Parewa Saraq: Journal of Islamic Law and Fatwa Review
Publisher : MUI Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64016/parewasaraq.v4i2.49

Abstract

This study examines the responses of Nahdlatul Ulama (NU) and Muhammadiyah to Government Regulation Number 25 of 2024, which grants mining concession permits to Islamic community organizations, by employing the perspective of fiqh al-bī’ah (Islamic environmental jurisprudence). Using a descriptive qualitative method with a literature-based approach, the research analyzes primary data in the form of official statements and fatwas issued by NU and Muhammadiyah, as well as secondary data from academic literature, policy documents, and studies on mining governance and environmental ethics. The findings reveal that both organizations accept the mining concession policy conditionally, emphasizing the readiness of human resources, institutional capacity, and a strong commitment to environmental protection as fundamental requirements. Their responses consistently underline that mining activities must adhere to the principles of fiqh al-bī’ah, particularly environmental stewardship, social justice, and the pursuit of public welfare (maṣlaḥah). The originality of this study lies in its integration of Islamic environmental jurisprudence with public policy analysis to assess the role of religious mass organizations in extractive industry governance. The study implies that Islamic organizations can function as moral and ethical agents in promoting environmentally responsible mining practices, while also highlighting the importance of embedding Islamic environmental values within natural resource management policies in Indonesia.
From Answers to Thinking: Students’ Critical Thinking Skills in Solving Problems on Nets of Solid Figures Amelia, Riska; Pasaribu, Feri Tiona; Nusantara, Duano Sapta
Journal of General Education and Humanities Vol. 5 No. 1 (2026): February
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/gehu.v5i1.759

Abstract

This study aims to describe students' critical thinking skills in solving mathematical problems, particularly in geometry. The indicators used refer to Facione’s framework, which includes interpreting, analyzing, applying, evaluating, and concluding. This research employs a qualitative descriptive method with ninth-grade students as the research subjects. Data were obtained from students’ written test results and supported by interviews to explore their reasoning processes. The findings reveal that students’ critical thinking skills remain relatively low, especially in evaluation and conclusion. Most students can interpret and apply concepts but have difficulty analyzing problems deeply or verifying their solutions. These results indicate the need to develop innovative teaching materials and learning strategies to enhance students’ critical thinking skills.
Prosedur Audit dalam Menilai Kewajaran Penyajian Akun Pendapatan oleh KAP HXX di Koperasi JAS Tahun 2024 Amelia, Riska; Wulandari, Maria Patricia Dea; Hasbi, Muhammad; Agha, Ridwan Zulpi
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v8i3.27231

Abstract

This study aims to explain the audit procedures carried out by the Public Accounting Firm (KAP) HXX in assessing the fairness of revenue presentation in the 2024 financial statements of Cooperative JAS. Cooperative JAS is a cooperative engaged in employee daily needs services and savings and loan activities. During the audit process, it was found that the cooperative classified loan interest income from members amounting to IDR130,193,203 as other income, whereas according to the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP), such income should be recorded as operating revenue. This research employs a qualitative method with a case study approach. Primary data were obtained through interviews with auditors from KAP HXX, while secondary data came from working papers and management letters. The results indicate that the audit procedures included understanding the entity and its environment, performing substantive testing, and analyzing management assertions related to revenue accounts. The auditor recommended reclassifying loan interest income to operating revenue in compliance with applicable accounting standards. Implementing this recommendation improved the transparency and fairness of  Koperasi JAS’s financial statements presentation. These findings highlight the importance of proper audit procedures in detecting revenue misclassification and ensuring the reliability of cooperative financial reporting.
Co-Authors Abdul Haliq, Abdul Abna, Nurjannah Abu Bakar Adi Hermawansyah Agas, Agas Agus Riyadi Agustin, Wanni Ajmalunnas M Alamsyah, Teuku Alawiah, IIn Nur Ali Murtadho Alim, Ilham Khoril Alim, Muhammad Rully Syahirul Angraeni, Nia Anhar, Deli Annisa, Nur Ainun Aprillianti, Rika Ardiansyah, Syendy Arnita Arnita Asisah, Asisah Asrika, Asrika Astuti, Ermayanti Aziz, Novan Nur Abdul Azrita, Azrita Bosker Sinaga Br Tarigan, Nera Mayana Budi Sunaryo, Budi Bukhari Bukhari Bunga, Bunga Bustamam, Nurbaity Chuarajab Ms., Tawakkal Ciptanurani, Ceria Dahmiri Darmayanti, Yeasy Dian Agustin, Rahma Dina Mariana Diode Yonata Duano Sapta Nusantara Dwi Kurniawan, Dwi Eli Apud Saepudin Erna Erna, Erna Fachry Abda El Rahman Fadhila, Feldha Fauziah Dasuki, Poppy Fauziah Fauziah Fauziah, Anti Zulfitri Feri Tiona Pasaribu Ferry, Christian Firda Arlina Gea, Yufen Yuliandri Hafrijal Syandri Hanafi, Revo Hardiansyah, Yera Hari Sulistiyo Husmaini, Husmaini Imelba, Wianda Faza Indah Indah Intan Intan Jaya, Putri Jelina, Sherly Kamilah, Kamilah Khairina, Nadia Krisswanti, Yuri Kurniawan, Ahmad Kusnadidi Subekti Kusuma Dewi Al-Ayyubi, Rizna Laoli, Friska Murni Kasih Maharani, Putri Suci Mahfida, Silvi Lailaltul Malawat, Sitna Hajar Maliah, Maliah Malik, Syahrul Maryana, Yayan Muamanah, Victaria Roiffatul Muhammad Arsyad MUHAMMAD HASBI Muhammad Yafiz, Muhammad Muhammad Zaini Muluk, Imelda Murlena, Murlena Nisa, Neny Fahrun Norhidayah, Siti Novi Fadhila, Alfitri Novitasari, Rahmawati Nur Thahirah Umajjah, Nur Thahirah Nurhayati Pajar, Nanda Putra Poenamo, Gapu Desima Poppy Indriani Prastistha, Erica Agni Pratama, Ikhsan Fahri Pratiwi, Fahna Rahayu l Prisca Livania Do Rego Tilman Putri Yulianti QOLBI, NURUL Ramadhan, Teguh Reskya Raudhatul Jannah Reni Yuliviona, Reni Ria Purwasih, Ria Ridwan Zulpi Agha, Ridwan Zulpi Rifka, Rosmida Rifkah, Aqila Rini Widyastuti Rismansyah Rismawati Rismawati Rosmayati, Siti Rosmiati Rosmiati Rumidatul, Alfi Sahara, Nis Putri Sheila Nur Saputri, Maulidya Fathimah Sari, Annisa Nurdiana Sarwanto Sarwanto Sastika, Lia Ayu Septiani, Delina Herdian Shalilhah, Miftahush Sidik, Abdurrahman Silvi Lailatul Mahfida Siti Aminah Siti Fatimah Siti Helmyati Siti Zulaikah Stefani Fitri Haryati Subekti, Kusnadi Sudarmin, Andi B. Mutmainnah Sulistio Putri, Yulianto Surya Bintarti SURYA, I GEDE Suryadimal, Suryadimal Suyono Suyono Sya'rani, Ridwan Syah Putri, Fauzia Syahid, Akhmad Syahwaliyah, Putri Sya’diah, Halimatus Syofia Achnes Ulil Amri Wahyudin Wahyudin Wahyuni, Rahayu Wandi Syahindra Wikanastri Hersoelistyorini Wulandari, Maria Patricia Dea Yohana Dewi Lulu Widyasari Yuliana Prasetyaningsih Yunan Kholifatuddin Sya’di Yunita Yunita Yusri Wahyuni Yusuf Adam Hilman, Yusuf Adam Zaenudin Arif, Jihan Ahmad Zamzam, Muhammad Zulfadli Zulfadli Zulfadli Zulfadli