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Analysis Impementation of PSAK 101 Presentation of Financial Statements of Financial Statements in Sharia at BMT Ummat Mandiri Balikpapan Julianti, Utamy; Mardatillah, Mardatillah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 2 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v19i2.687

Nowdays, BMT not just finance entitas but growing as shariah finance entitas. Its mean BMT have more power to growing. Aspecially implementation accounting standars in sharia. In fact not many finance sharia institution using a PSAK. The purpose of this study was to determine wheater accounting standars play a role in the management of the financial statements BMT Ummat Mandiri Balikpapan.The study used a qualitative descriptive research. For data collection is done by techiques of documentation and interview techniques. The data used is BMT Ummat Mandiri Fincancial Statement consisting of balance sheet, income statement and cash flow statement with the 2011-2013. This study uses two variables consisting of PSAK 101 independent variables and the dependent variable is the financial statements. This study was done by analyzing the financial statements of the BMT Ummat Mandiri whether in accordance with PSAK 101 or not.The result of this study show the presentation of financial statements BMT Ummat Mandiri complete the take because it does not present all the components of the financial statements are in PSAK 101, but for the presentation of the balance sheet, income statement and cash flow statement presented in accordance with PSAK 101. Method of recording recognition of the financial statement have been prepared on BMT Ummat Mandiri accrual basic, for the calculation of income available for the result are presented using the cash basis.Keyword : BMT Ummat Mandiri, Implemetation PSAK 101, finance shariah

Analysis Impementation of PSAK 101 Presentation of Financial Statements of Financial Statements in Sharia at BMT Ummat Mandiri Balikpapan Julianti, Utamy; Mardatillah, Mardatillah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 2 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v19i2.687

Nowdays, BMT not just finance entitas but growing as shariah finance entitas. Its mean BMT have more power to growing. Aspecially implementation accounting standars in sharia. In fact not many finance sharia institution using a PSAK. The purpose of this study was to determine wheater accounting standars play a role in the management of the financial statements BMT Ummat Mandiri Balikpapan.The study used a qualitative descriptive research. For data collection is done by techiques of documentation and interview techniques. The data used is BMT Ummat Mandiri Fincancial Statement consisting of balance sheet, income statement and cash flow statement with the 2011-2013. This study uses two variables consisting of PSAK 101 independent variables and the dependent variable is the financial statements. This study was done by analyzing the financial statements of the BMT Ummat Mandiri whether in accordance with PSAK 101 or not.The result of this study show the presentation of financial statements BMT Ummat Mandiri complete the take because it does not present all the components of the financial statements are in PSAK 101, but for the presentation of the balance sheet, income statement and cash flow statement presented in accordance with PSAK 101. Method of recording recognition of the financial statement have been prepared on BMT Ummat Mandiri accrual basic, for the calculation of income available for the result are presented using the cash basis.Keyword : BMT Ummat Mandiri, Implemetation PSAK 101, finance shariah

The role of academic advisors in assisting sociology students Faculty of Social and Political Sciences, University of Riau Hidir, Achmad; Gea, Yusuf Krisman; Rusmawati, Puput; Fajri, Azzahra Handhika G.; Vitamagistra, Siti Wahyu; Mardatillah, Mardatillah
Priviet Social Sciences Journal Vol. 5 No. 10 (2025): October 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i10.631

This study aims to analyze the role and interpretation of Sociology students at the Faculty of Social and Political Sciences (FISIP) of Riau University regarding the role of academic advisors (PA). Paradigmatically, Parsons' structural functionalism theory is often identified with a quantitative approach. However, this study consciously employs Parsons' Role Theory as the theoretical framework for qualitative research, as it focuses on the concepts of “role” and “role expectations,” which are relevant for an in-depth exploration from the students' perspective. The method used is a qualitative approach with a descriptive case study design. Primary data were collected through semi-structured in-depth interviews with 2023 sociology students selected purposively. Data analysis used Miles and Huberman's interactive model, which includes data reduction, data presentation, and conclusion-drawing. The results show that students have diverse interpretations of the role of PA lecturers, which are often adapted to their personal needs and experiences. The main findings reveal a gap between students' role expectations and the role performance they perceive from academic advisors. This study concludes that the implementation of the academic advising system at the Faculty of Social and Political Sciences, University of Riau, has not been fully effective in meeting students' expectations, and further evaluation is needed to bridge this gap between the two.

Sekolah Dasar Pintu Masuk Perbaikan Pengetahuan, Sikap, dan Perilaku Gizi Seimbang Masyarakat Achadi, Endang; Pujonarti, Siti A.; Sudiarti, Trini; Rahmawati, Rahmawati; Kusharisupeni, Kusharisupeni; Mardatillah, Mardatillah; Putra, Wahyu K. Y.
Kesmas Vol. 5, No. 1
Publisher : UI Scholars Hub

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

Indonesia masih menghadapi tantangan besar dalam bidang gizi, yaitu gizi kurang dan gizi lebih. Makanan jadi “tidak sehat” yang melimpahnya dikemas secara sangat menarik, ditambah dengan pengertian salah tentang “4 Sehat 5 Sempurna” sebagai Gizi Seimbang memberikan kontribusi tidak kecil terhadap masalah gizi di Indonesia. Penelitian ini bertujuan untuk mengetahui apakah pendekatan KIE (Komunikasi, Edukasi dan Informasi) di sekolah dapat merubah Pengetahuan, Sikap dan Praktek (PSP) anak sekolah tentang Gizi Seimbang. Penelitian ini dilakukan di dua Sekolah Dasar Negeri (SDN) di Kota Depok, melibatkan 132 anak kelas 4 dan 5. Desain penelitian adalah before and after, dengan metoda pengumpulan data secara kualitatif dan kuantitatif. Sebagian besar siswa dan ibunya ternyata mempunyai pendapat bahwa gizi seimbang sama dengan “4 Sehat 5 Sempurna”. Pengertian ini didapat murid dari apa yang diajarkan gurunya, sedangkan guru bersumber dari Buku Ajar Ilmu Pengetahuan Alam. Intervensi KIE telah meningkatkan pengetahuan dan sikap, serta sebagian praktek murid dan orang tua. Disimpulkan bahwa pendekatan KIE mempunyai potensi yang baik untuk merubah PSP anak sekolah. Disarankan agar buku ajar guru disesuaikan sehingga materi yang disampaikan kepada murid sekolah berisi pesan yang tepat. Indonesia is still being challenged by nutritional problems, both under and over nutrition. The availability of various “unhealthy” food with attractive packaging combined with misconception of balance diet as “4 Sehat 5 Sempurna”, might contribute to the situation. This study aims at evaluating the effectiveness of IEC strategy in changing the Knowledge, Attitude and Practice regarding balance diet among elementary school communities. The study design is a before and after, located at two public schools in Depok, with 132 students grade 4 and 5 and their mother. Qualitative approach as well as baseline and endline surveys were used. Most students and their parents considered that balance diet is “4 Sehat 5 Sempurna”. This knowledge was originated from their teachers’ teaching and media. The teachers’ knowledge was based on the school reference book. The intervention has improved students main knowledge and attitude. While some practices have improved there are others that still need to be improved. It is concluded that IEC intervention is potential to change the KAP of the students. Teachers need to be supported by correct reference book to be in line with what they are teaching.

Spin the Windmill, Move the Culture: A STEAMS Innovation for Grade 3 through the KINCAR PUSADA Project Marianah, Dina; Sumarmi, Sumarmi; Rahayuningsih, Sri; Kusumaningrum , Shirly Rizki; Mardatillah, Mardatillah
Journal of Innovation and Research in Primary Education Vol. 4 No. 4 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jirpe.v4i4.1667

Twenty-first-century education demands integrative pedagogical approaches that develop students' holistic competencies while preserving cultural heritage. However, STEAMS implementation in Indonesian primary schools often lacks meaningful connections to local contexts, diminishing relevance and engagement. This study examined the effectiveness of the KINCAR PUSADA project—a culturally integrated STEAMS learning model—in developing multidimensional competencies and cultural awareness among third-grade elementary students. Classroom Action Research was conducted over two cycles at SD Negeri Klampok II, Probolinggo Regency, involving 19 third-grade students. Data were collected through structured observations, semi-structured interviews, STEAMS project assessment rubrics, and documentation. Analysis employed both qualitative thematic analysis and descriptive quantitative methods. The project demonstrated substantial improvements across all competency dimensions: 84.2% of students achieved autonomous problem-solving capabilities, creativity scores averaged 90/100, collaboration reached 88%, and communication attained 80%. Overall, 89.5% of students exceeded mastery criteria with a mean achievement score of 87.2. Students showed dramatic gains in renewable energy understanding (15.8% to 78.9%) and cultural awareness (31.6% to 84.2%). The KINCAR PUSADA project effectively integrates STEAMS competencies with cultural appreciation through authentic, contextual learning experiences. This model offers a replicable framework for implementing the Merdeka Curriculum's objectives while addressing the contextualization gap in Indonesian primary education.

Amlodipine-Candesartan Combination: A Cost-Effective Strategy for Successful Therapy of Hypertension Fitria, Najmiatul; Zazna Syaputri, Yolanda; Mardatillah, Mardatillah; Akram, Muhammad; Nasif, Hansen
JSFK (Jurnal Sains Farmasi & Klinis) Vol 11 No 1 (2024): J Sains Farm Klin 11(1), April 2024
Publisher : Fakultas Farmasi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jsfk.11.1.32-38.2024

Introduction: The combination of amlodipine and candesartan can have a better effect, although the cost-effectiveness analysis was not yet determined. This research aimed to establish the Incremental Cost-Effectiveness Ratio (ICER) value among outpatients with hypertension who used amlodipine-candesartan. Method: This research is a descriptive study that retrospectively gathered data from medical records. It focused on information for hypertensive patients at Universitas Andalas Hospital in 2021. This study compared the standard treatment involving amlodipine-candesartan and sole amlodipine, next to calculate the ICER using cost-effectiveness analysis. Results: Out of the total population of 284, as many as 73 patients were involved in this study. Among these, 21 patients (28.77%) were treated with amlodipine alone, while 52 (71.23%) received an amlodipine-candesartan combination. The Incremental Cost-Effectiveness Ratio (ICER) for reducing systolic blood pressure was IDR 74,738.10 per one mmHg decrease in the northeast quadrant of the cost-effectiveness chart. The ICER for lowering diastolic blood pressure was IDR 205,918.24 per one mmHg decrease in the northeast quadrant on the cost-effectiveness chart. Conclusion: The cost of the amlodipine-candesartan combination yields superior effects; however, warranting a probabilistic sensitivity analysis to determine its ICER robustness is essential for its effective implementation

SOSIALISASI MEKANISME PENYELENGGARAAN PENDIDIKAN INKLUSIF DI UPT SD NEGERI 067250 MEDAN Lestari, Nila; Siregar, Nurhafni; Fitria, Dewi; Sari, Dwi novita; Mardatillah, Mardatillah; Syura, Ilman
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.24133

Pada tahapan ini adalah melakukan koordinasi pada pihak Universitas Muslim Nusantara dan sekolah mitra Selanjutnya kelompok pengabdi melakukan survey pendahuluan untuk melihat kondisi mitra mengenai proses pembelajaran Persiapan yaitu , tim pengabdian mempersiapkan materi presentasi dan video tentang penyelenggraan pendidikan inklusif di sekolah percontohan. Pelaksanaan kegiatan menggunakan ceramah dengan Teknik presentasi materi dengan model STAD. Selanjutnya Observasi yaitu melakukan pretest dan post tes tujuannya untuk mengetahui tingkat pemahaamn guru-guru dalam melaksanakan pembelajaran inklusif di kelas, sebelum dan sesudah sosialisasi. Selanjutnya tahapan evalusasi ini kelompok pengabdian menyebarkan angket kepuasan respondent guna untuk mengetahui pelaksanaan pengabdian yang telah dilaksanakan serta memberikan umpan balik terhadap hasil selanjutnya, tahap refleksi dilakukan dengan mengulas kembali tentang kegiatan sosialisasi mekanisme penyelenggaran pendidikan inklusif l di UPT SDN 0687250 Medan, mulai dari awal kegiatan sampai dengan akhir kegiatan. Tahap ini dilaksanakan bersama-sama antara tim pengabdi dan mitra sebagai penyimpulan tentang kegiatan pengabdian yang telah dilaksanakan serta menampung saran dan pesan dari respondent. Untuk tingkat kefahaman tentang penyelenggaraan pendidikan inklusif dari 24 peserta diperoleh Untuk tingkat kefahaman terhadap pendidikan inklusif di UPT SDN 0687250 Medan setelah dilakukan sosialisai dari 24 peserta 15 ( 62,5%) peserta sangat faham, 5 ( 20,83%) peserta faham dan 4 (16,6) peserta cukup faham.

Peran Dukungan Sosial dalam Meningkatkan Minat Belajar Peserta Didik: Kajian Literatur: The Role of Social Support in Enhancing Students’ Learning Interest: A Literature Review Mardatillah, Mardatillah; Siska Putri Ayu
TARBIYAH: Jurnal Pendidikan dan Pembelajaran Vol. 2 No. 3 (2025): TARBIYAH: Jurnal Pendidikan dan Pembelajaran
Publisher : Litera Academica Publishing

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

Learning interest is a crucial internal factor that influences students’ academic engagement and overall educational outcomes. Various studies consistently highlight social support—originating from parents, peers, teachers, and the learning environment—as a significant external determinant that strengthens students’ motivation and willingness to learn. This literature review aims to synthesize empirical findings from quantitative and qualitative research conducted in diverse educational settings to examine how different forms of social support contribute to the enhancement of learning interest. Results of the reviewed studies show that parental support fosters emotional security and learning discipline, peer support promotes academic encouragement and social belonging, and teacher support strengthens students’ confidence and self-regulated learning. Additionally, supportive learning environments and adequate learning facilities further reinforce students' motivation. Overall, the findings indicate that social support plays a fundamental and multidimensional role in shaping learning interest, suggesting the need for collaborative involvement among families, schools, and peer groups to optimize students’ academic development.

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