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Peran Kualitas Bukti Audit dalam Meningkatkan Kredibilitas Laporan Keuangan: Literatur Review Zahrul Tamami; Muhammad Hisyam; Trinandari Prasetya Nugrahanti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1399

Abstract

This study aims to analyze the role of audit evidence quality in improving the credibility of financial statements based on the perspective of agency theory, assurance theory, and legitimacy theory. This research employs a literature review approach using the Systematic Literature Review (SLR) method, utilizing secondary data sourced from relevant books and journal articles published between 2017 and 2025. The results of the study indicate that the four dimensions of audit evidence quality, relevance, reliability, timeliness, and sufficiency, play a significant role in enhancing the reliability of the audit process and the credibility of financial statements in the eyes of stakeholders. Relevance is influenced by the type of findings and audit objectives, reliability is determined by objectivity and external sources of evidence, timeliness is related to the appropriate reporting period, while sufficiency depends on the level of risk and complexity of the transaction. High quality evidence reflects the auditor's independence, professionalism, and compliance with standards and codes of ethics, thereby strengthening public trust in the integrity of financial information. Thus, the quality of audit evidence is not only technical, but also an important instrument in maintaining the company's legitimacy and credibility in front of stakeholders
Development of a SEIR Model with Two Optimal Controls for Infectious Disease Control: Computational Simulation Using MATLAB Sumardi, Sitti Rosnafian; Hisyam, Muhammad
Vygotsky: Jurnal Pendidikan Matematika dan Matematika Vol. 8 No. 1 (2026): Vygotsky: Jurnal Pendidikan Matematika dan Matematika
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/voj.v8i1.1293

Abstract

This study develops a Susceptible–Exposed–Infectious–Recovered (SEIR) mathematical model with two time-dependent optimal control strategies educational campaigns and medical treatment to analyze Ebola transmission. The nonlinear system is examined using Pontryagin’s Minimum Principle, and the optimality system is solved numerically through the Forward–Backward Sweep Method in MATLAB. Simulation results show that combined controls substantially reduce the peak number of infected individuals, decrease cumulative infection cases, and shorten the epidemic duration compared to the uncontrolled scenario. Early implementation of both interventions further improves epidemic suppression and reduces the overall cost functional value. These results demonstrate the effectiveness of integrated control strategies and highlight mathematical modeling as a decision-support tool in public health planning.
Development of a SEIR Model with Two Optimal Controls for Infectious Disease Control: Computational Simulation Using MATLAB Sitti Rosnafian Sumardi; Muhammad Hisyam
Vygotsky: Jurnal Pendidikan Matematika dan Matematika Vol. 8 No. 1 (2026): Vygotsky: Jurnal Pendidikan Matematika dan Matematika
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/voj.v8i1.1293

Abstract

This study develops a Susceptible–Exposed–Infectious–Recovered (SEIR) mathematical model with two time-dependent optimal control strategies educational campaigns and medical treatment to analyze Ebola transmission. The nonlinear system is examined using Pontryagin’s Minimum Principle, and the optimality system is solved numerically through the Forward–Backward Sweep Method in MATLAB. Simulation results show that combined controls substantially reduce the peak number of infected individuals, decrease cumulative infection cases, and shorten the epidemic duration compared to the uncontrolled scenario. Early implementation of both interventions further improves epidemic suppression and reduces the overall cost functional value. These results demonstrate the effectiveness of integrated control strategies and highlight mathematical modeling as a decision-support tool in public health planning.
Psychological Well-Being dalam Tasawuf: Studi Pemikiran Haji Abdul Malik Karim Amrullah (HAMKA) Muhammad Hisyam
Indonesian Journal of Islamic Theology and Philosophy Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijitp.v8i1.27663

Abstract

Abstract; Psychological well-being (PWB) has become a central issue in modern society, which is experiencing an increase in mental disorders due to the absence of values ​​and the loss of traditional life guidance. This study examines the concept of well-being from a Sufi perspective through the thoughts of Haji Abdul Malik Karim Amrullah (Hamka), a renowned Indonesian cleric and intellectual. The research was conducted qualitatively and descriptively, employing a literature study approach, with Hamka's three main works on Sufism serving as primary sources. The analysis was conducted by adopting Carol D. Ryff's Psychological Well-being (PWB) model, which comprises six dimensions: self-acceptance, positive relationships with others, autonomy, environmental mastery, life purpose, and personal growth. The results of the study show that Hamka's Sufi thoughts are not only relevant to the dimensions of modern Positive Well-being (PWB) but also offer a synthesis between Islamic spiritual values and the psychological needs of contemporary humans. These findings emphasise the importance of integrating religious and psychological approaches in building human well-being as a whole, especially in the context of Islam and Indonesia. Keywords: Hamka's Thoughts; Modern Sufism; Psychological Well-Being.   Abstrak; Kesejahteraan psikologis (psychological well-being/PWB) menjadi isu sentral di tengah masyarakat modern yang mengalami peningkatan gangguan mental akibat kekosongan nilai dan hilangnya panduan hidup tradisional. Studi ini menelusuri konsep well-being dalam perspektif tasawuf melalui pemikiran Haji Abdul Malik Karim Amrullah (Hamka), seorang ulama dan intelektual besar Indonesia. Penelitian dilakukan secara kualitatif-deskriptif dengan pendekatan studi pustaka, menggunakan tiga karya utama Hamka tentang tasawuf sebagai sumber primer. Analisis dilakukan dengan mengadopsi model PWB Carol D. Ryff yang meliputi enam dimensi: penerimaan diri, hubungan positif dengan orang lain, otonomi, penguasaan lingkungan, tujuan hidup, dan pertumbuhan pribadi. Hasil penelitian menunjukkan bahwa pemikiran tasawuf Hamka tidak hanya relevan dengan dimensi-dimensi PWB modern, tetapi juga menawarkan sintesis antara nilai-nilai spiritual Islam dan kebutuhan psikologis manusia kontemporer. Temuan ini menegaskan pentingnya integrasi pendekatan religius dan psikologis dalam membangun kesejahteraan manusia secara utuh, khususnya dalam konteks keislaman dan keindonesiaan. Kata Kunci: Pemikiran Hamka; Psycological Well-Being; Tasawuf Modern
Co-Authors Abdul Latif Abraham Abraham Aby Prayoga Afan, Yulianus Cia Agamawan, Lalu Panji I. Agus Kristiyanto Agus, Al Ihksan Agus, Al Ikhsan Ahmad Syahrizal Alauna Mizanul Abror Albida Rante Tasak, Albida Rante Alizan Satria Putra Amir, Haeril Asmiddin, Ahmad Maulid Atmajaya, Onesimus Dhyas Dwi Baransano, Natan Bara’padang, Barnabas Barnabas Barapadang Basa T Rumahorbo Claudius Hendraman B. Tobi Dewantari, Nustin Merdiana Dimara, Makdalena Irpa Dodiman, Dodiman Ervina Indrayani Fadhilah Fadhilah Fahrul Razi Fidya Ayesha, Shifa Hanni Frans Augusthinus Asmuruf Gumilang, Wahyu Candra Haryati, Kristina Hasanuddin Hasanuddin Herlini Puspita Sari Huwae, Jilian Risky Ipick Setiawan Irawan, Raka Israwan, LM. Fajar Jalaali, Bahrul Jovanika Clarisa Permesti Kainama, Tamara Louraine Jeanette Kardiyanto, Deddy Whinata Lestari, Dita Anggun Liyatin Gea Lolita Tuhumena Lubna Nurlandari M. Yogi Riyantama Isjoni Maklon Warpur Manalu, Khristhoper Aris Arianto Manalu, Kristhoper A. A. Mantayborbir, Vyona Mas, Haris Saputra Miftah Miftah Misbach, Imam Muhammad Cahya Novarian Muhammad Dyan Akram Musakar, Rafika Dewitasari Kahar Mustika Endah Pratiwi Nabilawti, Hijrah Nada Pertiwi Papriani Nasrullah Nasrullah Nurilfayati, Nurilfayati Nurwahid, Hidayat Nurwijayanti Oktavia, Ria Puspita Ayu Okto Dinaryanto Papriani, Nada Pertiwi Pattola Paulangan, Yunus Pajanjan Pertiwi, Widya Nur Bhakti Popi Ida Laila Ayer Prambudia, Yudha Putri Hadi Utami Rahmat Hidayat Raihan Difari Ramadhan, Guntar Ramba, Fitria Yunia RARA, ABD RAHMAN Rasyid M Akib, Abd. Rejauw, Korinus Rhozan Firmansyah Rumahorbo, Basa Tunggul Rumanasen, David Waranda S, Armita Samosir, Restika Satyanegara, Diqbal Shindy Dwita Nuansari Sihombing, Yosina Arni Sitti Rosnafian Sumardi Sitti Rosnafi’an Sumardi Sri Pujiyati Suarni S. Sumardi, Sitti Rosnafi'an Sumardi, Sitti Rosnafian Suntin, Suntin Suswita Tangkelayuk, Herman Teguh Wibowo Tiara Verita Yastica Trinandari Prasetya Nugrahanti Ula, Shofiatul Umbekna, Sara Wardani, Aisy Nur Winda Ade Fitriya B Yenusi, Tien Nova B. Zahrul Tamami