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All Journal Jurnal Elektronika Telekomunikasi & Computer Jurnal Akuntansi dan Pajak Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Journal of Trends Economics and Accounting Research Jurnal SALMAN : Sosial dan Manajemen Journal of Innovation Research and Knowledge Indonesian journal of teaching and learning International Journal of Economic, Technology and Social Sciences (Injects) The International Journal of Medical Science and Health Research The Indonesian Journal of General Medicine Unifikasi : Jurnal Ilmu Hukum J-CEKI
Muhammad Irsan
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Diseminasi Teknologi Budidaya Rumput Gajah Unggul Generasi Baru Ke Peternak di Sulawesi Selatan Nadir, Marhamah; Rinduwati; Ahmad Fauzan Adzima; Asmiati; Muhammad Prawira Anugrah; Fitriani; Muhammad Farid Mannan; Muhammad Irsan; Akmal Fikri
JDISTIRA - Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Vol. 5 No. 1 (2025)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/jdt.v5i1.1243

Abstract

Inovasi pemuliaan tanaman pakan menghasilkan varietas rumput gajah unggul, seperti Biograss, Biovitas, dan Bionutris, yang belum banyak dikembangkan di Sulawesi Selatan karena keterbatasan bibit tersertifikasi. Program Pengabdian Masyarakat (PKM) Pondok Kambing Salira bertujuan mendiseminasikan bibit dan teknik budidaya organik rumput ini ke peternak di Sulawesi Selatan dan Kawasan Timur Indonesia, melalui bimbingan teknis, distribusi bibit, dan demonstrasi budidaya di Kabupaten Maros pada Februari–Oktober 2024. Hasilnya, Pondok Kambing Salira berhasil membudidayakan rumput unggul yang kini dimanfaatkan sebagai pakan kambing oleh peternak PDKI Maros, dengan uji kebun bibit menunjukkan ketiga jenis rumput beradaptasi baik, terutama BioVitas yang menghasilkan stek terbaik dan produktivitas lebih tinggi dan telah dimanfaatkan oleh peternak di Sulawesi-Selatan sebagai sumber pakan hijau.
Handling Domestic Violence from the Perspective of Islamic Law and Positive Law in Indonesia Iskandar, Iskandar; Diah Nurafifah; Muhammad Irsan; Hamdan Purnama; Shinta Azzahra Sudrajat; Didin Nurul Rosidin
Unifikasi: Jurnal Ilmu Hukum Vol. 12 No. 01 (2025)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/unifikasi.v12i01.1183

Abstract

The increasing problem of domestic violence has triggered a conflict between the implementation of the Law on the Elimination of Domestic Violence and Islamic values. Differences in interpretation and patriarchal culture hinder law enforcement, making it difficult for victims to obtain adequate protection. Therefore, this study aims to examine the principles of justice, gender equality, and feminist theory using a normative legal method by comparing positive law and Islamic law, as well as a conceptual legislative approach. The data used include primary legal materials, namely the Law on the Elimination of Domestic Violence, the Qur'an, and Hadith, secondary legal materials, including literature and journals, as well as tertiary sources collected through a literature review and analyzed qualitatively. The results showed that domestic violence against women is a violation of human rights, currently recognized as a significant crime through the Law on the Elimination of Domestic Violence. This law provides legal protection for victims and sanctions for perpetrators. Gender-based violence rooted in patriarchal culture perpetuates social inequality and discrimination against women. Islam and feminism make significant contributions by emphasizing the values of equality, justice, and respect in domestic relationships. The synergy between positive law, religious values, and feminist theory can be a strategic step toward eliminating violence and creating a more inclusive society.
Effect of Investment Decisions and Debt Policy in Company Value Ade Aisah Putri Insani Chaniago; Muhammad Irsan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.12135

Abstract

This study aims to analyze the influence of investment decisions and debt policies on firm value in LQ45 issuers listed on the Indonesia Stock Exchange for the 2022–2024 period. Investment decisions are calculated using the Price Earnings Ratio (PER), debt policy is calculated using the Debt to Equity Ratio (DER), and firm value is calculated using Price to Book Value (PBV). The research method used is causal associative with a quantitative approach and utilizes secondary data. The population in this study consists of 63 LQ45 companies listed on the Indonesia Stock Exchange during 2022–2024. The sample was determined using a purposive sampling technique, resulting in 18 companies with 54 observation data. However, there were 13 outliers, resulting in a final sample of 41 observation data. The results show that both partially and simultaneously, investment decisions (PER) and debt policies (DER) have a positive and significant influence on firm value (PBV).
Pengaruh Pajak Tangguhan dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Dagang Surya Sanjaya; Muhammad Irsan; Fahri Effendi
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1280

Abstract

This study was conducted with the aim of testing and analyzing deferred tax and capital structure on the financial performance of trading companies listed on the Indonesia Stock Exchange. The population in this study were all trading companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observed for five years and as many as six trading companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and coefficient of determination. The results showed that partially deferred tax had no effect on financial performance, capital structure had no effect on financial performance, while simultaneously deferred tax and capital structure had no effect on financial performance.
A Comprehensive Systematic Review of The Relationship between Poverty Status and Access to Tuberculosis Treatment in Developing Countries Harlina Hi M Konoras; Muhammad Irsan; Brian Enrique Fritzgerald
The Indonesian Journal of General Medicine Vol. 27 No. 1 (2026): The Indonesian Journal of General Medicine
Publisher : International Medical Journal Corp. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70070/cd0wy377

Abstract

Introduction: Tuberculosis (TB) remains a major global health challenge, disproportionately affecting populations in low- and middle-income countries (LMICs). Poverty is a fundamental social determinant that intersects with and exacerbates barriers to TB care, from diagnosis through treatment completion. Understanding the multifaceted relationship between poverty status and access to TB treatment is critical for designing equitable and effective interventions to end the TB epidemic (Teo et al., 2020; Tanimura et al., 2014). Methods: This comprehensive systematic review synthesized evidence from 80 studies examining the relationship between poverty and TB treatment access in developing countries. A rigorous screening process was employed, focusing on studies with TB patients in LMICs that quantitatively assessed economic factors as exposures and treatment access as an outcome. Data extraction followed a structured protocol covering study context, poverty definitions, treatment access measures, financial and non-financial barriers, treatment outcomes, and tested interventions. Results: The evidence consistently demonstrates a strong negative association between poverty and TB treatment access. A significant proportion of TB patients face catastrophic health expenditures, with rates reaching 43% overall, 80% for drug-resistant TB, and 81% for HIV-coinfected patients (Ghazy et al., 2022; Ghazy et al., 2021). Indirect costs, primarily income loss, constitute approximately 60% of the total financial burden. Non-financial barriers, including geographic distance, stigma, and structural healthcare system limitations, further impede access. Poverty is associated with longer diagnosis and treatment delays, with patient delays averaging 28 days in low-income countries compared to 10 days in upper-middle-income countries (Teo et al., 2021). Effective interventions include cash transfers (OR 1.77 for positive clinical outcomes), food support, decentralized diagnostics, and community-based care models (Richterman et al., 2018; Filho, 2009; Assebe et al., 2025). Discussion: The relationship between poverty and TB treatment access is complex and mediated through multiple pathways. The heterogeneity in findings can be explained by contextual factors such as national economic development, drug resistance status, and case-finding strategies. The dominance of indirect costs highlights the insufficiency of policies focusing solely on eliminating direct medical fees. Multi-component, pro-poor interventions that address financial, geographic, and social barriers simultaneously show the greatest promise for improving equity in TB care. Conclusion: Poverty is a powerful driver of inequitable access to TB treatment in developing countries, leading to catastrophic costs, treatment delays, and poorer outcomes. To achieve global TB targets, programs must move beyond medical-focused models and integrate comprehensive social protection, poverty-sensitive service delivery innovations, and active case-finding strategies tailored to the needs of the most vulnerable populations. Future research should employ standardized poverty measurements and robust designs to evaluate the cost-effectiveness of integrated, pro-poor TB interventions.
PENGEMBANGAN PROTOTIPE VIDEO PEMBELAJARAN SSW BIDANG PERHOTELAN SEBAGAI SALAH SATU OPSI MEDIA BELAJAR MANDIRI Muhammad Irsan; Euis Yuniarti Yanuari
Journal of Innovation Research and Knowledge Vol. 5 No. 9 (2026): Februari 2026
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was motivated by the low pass rate of candidates taking the Specified Skilled Worker (SSW) No.1 Examination in the Hospitality Accommodation field, particularly participants from Indonesia. In addition, the availability of supporting learning media remains very limited. Based on these conditions, this study aims to develop a prototype learning video as an alternative medium to support examination preparation. The research method employed was a Research and Development (R&D) approach using the ADDIE model, which consists of the stages of analysis, design, development, implementation, and evaluation. The video prototype was developed by integrating materials from the official SSW e-book, referring to the flow structure presented in reference videos, and incorporating the 5M learning approach (Observing, Questioning, Collecting Information, Associating, and Communicating), thereby promoting more interactive and contextual learning. The results of the study produced two types of video prototypes: (1) videos containing introductory material and multiple-choice practice questions along with their explanations, and (2) videos integrating visual information, such as pamphlets, as practice materials. The resulting product is expected to contribute to the development of video-based learning media in Japanese language education, particularly in the context of vocational skills training in the hospitality sector.
A Comprehensive Systematic Review of The Relationship between Breathing Exercises (Yoga / Pranayama) and Lung Function in Asthma Patients Harlina Hi M Konoras; Muhammad Irsan; Brian Enrique Fritzgerald
The International Journal of Medical Science and Health Research Vol. 28 No. 2 (2026): The International Journal of Medical Science and Health Research
Publisher : International Medical Journal Corp. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70070/af09gs20

Abstract

Introduction: Asthma is a chronic inflammatory airway disease characterized by variable airflow obstruction, affecting millions worldwide. Despite pharmacological advances, many patients experience suboptimal control and seek complementary therapies. Breathing exercises, including yoga and pranayama, have been widely advocated as adjunctive interventions to improve respiratory mechanics and lung function in asthma (Santino et al., 2020). This systematic review comprehensively examines the relationship between structured breathing exercises and objective lung function parameters in asthma patients. Methods: A systematic review was conducted following a detailed screening protocol. Studies were included if they involved ≥80% asthma patients or provided subgroup analysis, examined yoga/pranayama/structured breathing techniques, measured objective lung function (e.g., FEV1, FVC, PEFR), employed controlled study designs (RCTs, quasi-experimental, cohort, case-control, systematic reviews), included a comparison group, and had an intervention duration of at least one week. Data extraction covered intervention details, lung function assessments, study design, population characteristics, outcomes, and contextual factors from 80 included sources. Results: The evidence reveals heterogeneous findings. Meta-analyses showed conflicting results; for example, Yang et al. (2016) found no significant effect on FEV1 (MD 0.04 L, 95% CI -0.10 to 0.19), while Rathore et al. (2025) reported a significant improvement (WMD 0.47 L, p<0.00001). PEFR demonstrated the most consistent improvements across studies (e.g., Cramer et al., 2014: SMD 0.49, p<0.001). Pranayama and Buteyko techniques showed comparable efficacy, with some evidence favoring Buteyko for certain spirometric parameters (Swathi et al., 2021; Elsaid et al., 2023). Improvements were more pronounced with supervised, frequent (daily), and longer-duration (≥8 weeks) interventions, particularly in adult mild-to-moderate asthma populations. Discussion: The heterogeneity in outcomes can be attributed to variations in study quality, intervention type, duration, intensity, population characteristics, and cultural context. High-quality RCTs often reported more modest lung function benefits alongside significant improvements in symptoms and quality of life. The primary mechanism likely involves enhanced respiratory muscle efficiency, improved breathing pattern control, and potential modulation of autonomic and inflammatory pathways, rather than fundamental reversal of airway obstruction. Conclusion: Breathing exercises, particularly yoga and pranayama, can serve as beneficial adjunctive therapy for asthma, primarily improving PEFR and potentially FEV1 with sustained practice. They are most effective for adults with mild-to-moderate asthma when practiced regularly under guidance. Future research should prioritize high-quality, large-scale RCTs with standardized protocols, longer follow-up, and exploration of mechanisms and cost-effectiveness to solidify clinical recommendations.
Co-Authors Ade Aisah Putri Insani Chaniago Ahmad Fauzan Adzima Akmal Fikri Asmiati Brian Enrique Fritzgerald Diah Nurafifah Didin Nurul Rosidin Euis Yuniarti Yanuari Fahmi, Muhammad Fahri Effendi Fitriani Hamdan Purnama Harlina Hi M Konoras Iskandar Iskandar Khairul Anwar Pulungan Khalil, Wijdan Lufriansyah Lufriansyah Mantasia Mantasia Muhammad Farid Mannan Muhammad Faris Fathoni Muhammad Prawira Anugrah MUIS FAUZI RAMBE Nadir, Marhamah Rinduwati Shinta Azzahra Sudrajat Surya Sanjaya Tarigan, Derryl Reflando Tasri Ponta