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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) Prosiding Seminar Nasional Ilmu Teknik
Mutammimah Mutammimah
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENERAPAN LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PSAK NO. 45 PADA YAYASAN PANTI ASUHAN SITI MASYITOH BESUKI SITUBONDO Mutammimah Mutammimah; Yulinartati Yulinartati; Sita Nastiti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 8 No. 3 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v8i3.20383

Abstract

Penelitian ini bertujuan untuk menentukan apakah Yayasan Panti Asuhan Siti Masyitoh BesukiSitubondo telah menerapkan PSAK No. 45 dan ingin menunjukkan bahwa penting untuk menyiapkan laporan keuangan untuk yayasan. Tujuan yang ingin dicapai adalah bagaimana pelaporan keuangan yayasan Panti Asuhan Siti Masyitoh Besuki Situbondo sesuai atau tidak sesuai dengan PSAK No. 45 tentang laporan keuangan organisasi nirlaba. Penelitian ini menggunakan metode deskriptif kualitatif, dimana dengan menggunakan metode ini data yang diperoleh akan dianalisis secara kualitatif, yaitu dengan meninjau, menggambarkan, menganalisis dan menjelaskan data yang diperoleh di Yayasan Panti Asuhan Siti Masyitoh dengan mendapatkan penjelasan obyektif secara spesifik mengenai penerapan SAK No. 45 ke yayasan. Teknik pengumpulan data yang digunakan adalah dokumentasi dan wawancara dengan hasil yang menunjukkan bahwa Yayasan Panti Asuhan Siti Masyitoh Besuki Situbondo belum menyiapkan laporan keuangan sesuai dengan ketentuan PSAK No. 45. Pelaporan keuangan yang dilakukan hanya mencatat penerimaan dan pengeluaran dana atau uang tunai.
Analisis dan Penerapan Algoritma Naïve Bayes Untuk Klasifikasi Penyakit Diabetes Melitus M Daffa Adrian; Pareza Alam Jusia; Rudolf Sinaga; Azzahra Raihana Adriansyah; Mutammimah Mutammimah
Prosiding Seminar Nasional Ilmu Teknik Vol. 2 No. 2 (2025): Desember: Prosiding Seminar Nasional Ilmu Teknik
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasproit.v2i2.114

Abstract

Diabetes Mellitus is a group of metabolic diseases characterized by hyperglycemia resulting from defects in insulin secretion, insulin action or both. Hyperglycemia is a medical condition in the form of an increase in glucose levels beyond normal limits which is a characteristic of several diseases, especially Diabetes Mellitus, in addition to various other conditions. Diabetes Mellitus is currently a global health threat. Classification is one of the techniques of data mining that can be used to help predict the results of the classification of types of diabetes using the naïve Bayes algorithm. Testing was carried out using 5 evaluation models including rapid miner with 3 options, namely use training set, 5 Fold Cross-Validation, 10 Fold Cross-Validation, and 2 other evaluation models, namely Microsoft Excel and Python. Testing data regarding Diabetes Mellitus has high accuracy in the excel evaluation model, which is 89.00% compared to other evaluation models. Meanwhile, the lowest accuracy is the Python evaluation model which obtains an accuracy of 86.36%. The Naïve Bayes algorithm can be said to be one of the most effective algorithms, both in terms of calculations and the final results, where the test can be used as a basis for diabetes mellitus considering the accuracy results are above 85%.
Munazarah Beretika: Perbandingan Pemikiran Al-Ghazali dan Fatwa MUI Muhammad Alfi Fakhri; Mutammimah Mutammimah; Siti Herlina zr; Siti Nuri Nurhaidah; Ahmad Irfan
JURNAL RISET RUMPUN ILMU PENDIDIKAN Vol. 5 No. 2 (2026): Agustus: JURRIPEN : Jurnal Riset Rumpun Ilmu Pendidikan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurripen.v5i2.10082

Abstract

 Degradation of religious discourse on social media platforms—characterized by flame wars, takfir accusations, hate speech, and ad hominem attacks that trigger horizontal conflicts—highlights the urgent need to re-examine the ethics of munāẓarah (scholarly debate). This study aims to analyze Al-Ghazali’s concept of munāẓarah in Kitab Ayyuhal Walad and the Indonesian Council of Ulema’s (MUI) perspective on public debate ethics, examine their convergences and divergences, and formulate an applicable contemporary digital munāẓarah framework. Utilizing a qualitative library research approach with content and comparative analysis, the study reveals that while Al-Ghazali focuses on micro-ethical spiritual control (muraqabah al-nafs) to prevent heart diseases, MUI emphasizes macro-ethical civic literacy (jidal bi al-lati hiya ahsan) for public enlightenment. Moving beyond static theoretical comparison, this research synthesizes both perspectives into a practical output: The Four Digital Munāẓarah Ethics, comprising Digital Intention Audit, Data Validation and Anti-Ad Hominem, Civil Communication and Takfir-Free, and Exit Strategy. This framework serves as a practical guideline for dai, netizens, and the public to foster healthy and constructive religious discussions in the digital sphere.
Co-Authors Ahmad Irfan Azzahra Raihana Adriansyah M Daffa Adrian Muhammad Alfi Fakhri Pareza Alam Jusia Rudolf Sinaga Sita Nastiti Siti Herlina zr Siti Nuri Nurhaidah Yulinartati Yulinartati