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Membedah Praktik Akuntansi Berdenominasi Mata Uang Asing Perbankan Syariah : Pendekatan Fikih Tematis Rohim, Abd; sulhani, sulhani; Mughni, Abdul
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.13682

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Abstract. The use of  rule that origin of muamalah is ibahah (allowed) often causes the practice of sharia banking to be un-creative and not careful about things that are subhat or even haram. Impersonation or modification in addition to the product side also occurs in accounting treatment practices for transactions that occur in Islamic banking. One of them is the treatment of foreign currency denominated transactions that occur in sharia banking. This research uses qualitative method by studying and analyzing fiqih rules on foreign currency denominated transactions that occur in sharia banking. Using the classical fiqh study approach the study concludes that foreign currency-denominated transactions can be grouped into three things: first valuation at the balance sheet date and free of usury, valuation at balance sheet date but prone to usury, and valuation at balance sheet date but not allowed to add assets or corporate earnings. In addition, foreign exchange gains or losses incurred from currency-denominated transactions should take account of the source of the profit / loss first before categorizing it as part of revenues in the sharia bank profit and loss statement. Keywords: Foreign curency denominated transactions; Islamic Banking; riba; valuation
ANALISIS FAKTOR-FAKTOR RISIKO YANG MEMPENGARUHI MORTALITAS PADA PASIEN COMPLICATED INTRA ABDOMINAL INFECTIONS Puspitadewi, Elisabeth Sukma; Farhanah, Nur; Mughni, Abdul
DIPONEGORO MEDICAL JOURNAL (JURNAL KEDOKTERAN DIPONEGORO) Vol 7, No 2 (2018): JURNAL KEDOKTERAN DIPONEGORO
Publisher : Faculty of Medicine, Diponegoro University, Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.661 KB) | DOI: 10.14710/dmj.v7i2.21474

Abstract

Latar Belakang: Complicated Intra Abdominal Infections merupakan penyakit infeksi intra abdominal yang membutuhkan perhatian lebih terkait dengan prognosisnya yang buruk dan angka kematian yang cukup tinggi. Faktor-faktor yang mempengaruhi mortalitas pada CIAIs diantaranya adalah jenis kelamin, usia, luas peritonitis, durasi antara diagnosis hingga tindakan operasi, karakter cairan, asal organ, kegagalan organ, dan keganasan.Tujuan: Menganalisis faktor-faktor yang mempengaruhi mortalitas pada pasien CIAIs berdasarkan skor Indeks Peritonitis Mannheim (IPM).Metode: Penelitian observasional analitik dengan metode kohort retrospektif yang dilakukan pada bulan Agustus-September 2017. Sampel kasus merupakan pasien CIAIs yang meninggal setelah dirawat di RSUP Dr. Kariadi Semarang, sedangkan sampel kontrol merupakan pasien CIAIs yang bertahan hidup setelah dirawat di RSUP Dr. Kariadi Semarang. Data diambil dari catatan medis pasien kemudian dianalisis menggunakan univariat, bivariat, dan multivariat dengan SPSS 21.Hasil: Pada penelitian ini didapatkan 32 pasien sebagai kasus dan 19 pasien sebagai kontrol. Setelah dilakukan uji Chi-Square diperoleh nilai kemaknaan hubungan antara variabel dengan mortalitas sebagai berikut: jenis kelamin (p = 0,489 [RR = 1,167]), usia (p = 0,389 [RR = 0,829]), luas peritonitis (p = 0,262 [RR = 1,630]), durasi (p = 0,015 [RR = 1,981]), karakter cairan (p = 0,405 [RR = 0,833]), asal organ (p = 0,443 [RR = 1,148]), kegagalan organ (p = 0,000388 [RR = 2,945]), keganasan (p = 0,611 [RR = 0,790]).Kesimpulan: Variabel durasi dan kegagalan organ memiliki hubungan yang bermakna, sedangkan variabel lainnya berhubungan tidak bermakna.
Keuangan Islam untuk Wong Cilik (Miskin) Mughni, Abdul
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 1 (2015): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v6i1.125-139

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Poverty is the wide world problem to the present. Various programs arepresented in an effort to reduce and minimize the problem posed. This paperdescribed the approach based on Islamic teachings. It is the combination ofthe social contract, business, and cooperation. It starts from social akad,followed by the business and commercial contract, and the last is the risksolving the problem. A Comprehensive stage that cannot be directly implementedin stages, and it is good preparation. Meaning the poor in the hadith alsoindicates the importance of attention of all the parties is not limited to anymaterial deficiencies. Abolishing riba contracts become compulsory becausethe impact of usury posed for the poor. Pairing the word riba in Quran withthree words will inspire the solutions and replacement of such contract.Permasalahan kemiskinan adalah sebuah realitas yang dihadapi dalam dunia,dari sejak dahulu kala hingga saat ini. Berbagai program disajikan dalam upaya untuk mengurangi dan meminimalisir problem yang ditimbulkan. Dalam tulisan ini dipaparkan pendekatan yang bersumberkan dari ajaran Islam. Perpaduan antara akad sosial, bisnis dan kerjasama. Akad sosial menjadi sebuah permulaan, kemudian dilanjutkan dengan akad bisnis dan komersil serta pada tahap akhir diharapkan dapat menghadapi risiko. Sebuah tahapan yang komperhensif yang tidak bisa langsung dilaksanakan melainkan dengantahapan dan persi apan yang baik. Arti miskin dalam hadis juga mengindikasikan pentingnya perhatian segala pihak tidak hanya terbatas pada kekurangan materi saja. Pengganti dari akad riba adalah sebuah keharusan, karena dampak riba yang ditimbulkan buat sang miskin. Penyandingan kata Riba dalam qur’an dengan tiga kata yang menginspirasi akan solusi dan pengganti dari akad tersebut.
Analysis of The Factors That Influence The Perceptions of Culinary Business Owners Regarding Intention to Register For Halal Certificates Priantina , Anita; Indra, Indra; Zaerofi, Afif; Mughni, Abdul
Perisai : Islamic Banking and Finance Journal Vol 7 No 2 (2023): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i2.1663

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Indonesia Law No. 33 of 2014 concerning Halal Assurance requires that by 2019 halal certification should be effectively implemented for food and beverage products, as well as service products related to both. Out of the 1.6 million micro, small, and medium enterprises (MSMEs), only 10 percent have been halal certified. This study aims to analyze the factors that influence the perceptions of culinary business owners regarding intention to register for halal certificates. Theory of Planned Behavior will be modified and implemented in preparing the frameworks of the dependent-independent variables. Using partial least square method, 200 sample of culinary producers -owners and managers- in Bogor were studied. Intention of producers is found to be significantly influenced by trust. Trust is also found to be sensitive to functional factor and subjective norm. Trust is also found to be determining attitude, together with functional factor and perceived behavioral norms. Trust is also significant in mediating the effect of perceived behavioral norms to intention, and also in mediating the effect of subjective norm to intention.The population of this study is the MSMEs culinary producers in Great Bogor Area, West Java, Indonesia. Only the respective owners and managers of the responding businesses were the main respondent. Similar research should be done for other types of halal product in order to generalize the results.This research modify TPB in setting the framework of determinants for halal certification intention. Variables added to the original TPB framework are trust and functional factor.This result concludes that trust is crucial in the effort to increase the number of halal certified products in Bogor. The halal certification authorities would have basis to review their policies, procedures, and technical guidelines for halal certification process. This study could be extended in terms of object and other potential determinant variables. Literatures related to halal certification has limited exposure to producers’ motivation for halal certification
The Effect of Sleeve Gastrectomy and Omentoplasty on HOMA BETA Value and Islets of Langerhans in Rats with Type 2 Diabetes Mellitus: The Effect of Sleeve Gastrectomy and Omentoplasty on HOMA BETA Value and Islets of Langerhans in Rats with Type 2 Diabetes Mellitus Cahyono, Chemy Wiryawan; Mughni, Abdul; Susilaningsih, Neni; Nugrahadi, Dimas Erlangga; Mahendra, Vito
Medica Hospitalia : Journal of Clinical Medicine Vol. 9 No. 3 (2022): Med Hosp
Publisher : RSUP Dr. Kariadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36408/mhjcm.v9i3.764

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INTRODUCTION: WHO predicts an increase in the number of people with diabetes in Indonesia from 8.4 million in 2000 to around 21.3 million in 2030. Another marker for measuring insulin resistance is the homeostasis model assessment-insulin resistance (HOMA-IR). Bariatric surgery is the most effective therapy for patients both in terms of weight loss and improvement in obesity-related diseases such as Type-2 Diabetes Mellitus (DM). OBJECTIVE: This study aims to prove the improvement of HOMA Beta values and Diameter of the islets of Langerhans in type 2 diabetes mellitus rats that underwent Sleeve Gastrectomy and Pancreatic Omentoplasty. METHODS: This study is an experimental post-test control group design study with 18 male Sprague-Dawley rats. Samples are divided into 1 control group and 2 treatment groups (Sleeve gastrectomy and Omentoplasty). Rats’ pancreas and glucose level were measured by using HOMA IR method and Hematoxylin eosin-paraffin block method. Data of islets Langerhans were measured using ANOVA, while HOMA Beta values were measured by Mann Whitney and Kruskall Wallis test. RESULTS: HOMA Beta values in treatment Group P1 (Sleeve gastrectomy) and Group P2 (Sleeve gastrectomy + omentoplasty) are statistically different compared to control group. Islets cells of Langerhans diameter in treatment groups 1 and 2 was not statistically different compared to control group. HOMA Beta Value and Langerhans diameter was correlated moderately. CONCLUSION: Sleeve Gastrectomy and Pancreatic Omentoplasty in type 2 diabetes mellitus rats improved the HOMA Beta values and the diameter of the islets of Langerhans. KEYWORDS: Sleeve Gastrectomy; Omentoplasty; Diabetes mellitus; HOMA Beta; Langerhan's Islet
Sleeve Gastrectomy And Liver Cyst Unroofing In Morbid Obesity With Multiple Liver Cysts: A Case Report Mughni, Abdul; Renata, Bella; Nugrahadi, Dimas Erlangga; Pemayun, Tjokorda Gde Dalem; Rudiman, Reno; Riwanto, Ignatius
Medica Hospitalia : Journal of Clinical Medicine Vol. 11 No. 2 (2024): Med Hosp
Publisher : RSUP Dr. Kariadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36408/mhjcm.v11i2.1110

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Background: Obesity has become a major global health issue which leads to various complications, including hepatic diseases. However, we found a rare case of morbid obesity and symptomatic multiple liver cysts. Aim: This article aims to represent a rare case of morbid obesity and multiple liver cysts surgically managed by sleeve gastrectomy and liver cyst unroofing which were performed in a single surgery. Case report: 41-year-old female presented with morbid obesity and blunt intermittent abdominal pain in the right upper quadrant. Stage II hypertension, tenderness on the right upper quadrant of the abdomen and epigastrium were found in clinical assessment. Lipid profiles were shown to be elevated. Abdominal CT revealed fatty liver and multiple cystic lesions in all hepatic segments. Discussion: Non-parasitic liver cysts affect 2-18% of the global population, with a higher prevalence in females possibly due to hormonal factors. Obesity is associated with hormonal alterations, potentially leading to increased secretion of FSH and LH. Conclusion: Sleeve gastrectomy and liver cyst unroofing may be considered as a treatment strategy for patients with morbid obesity and multiple liver cysts.
TINJAUAN TERKAIT DENDA PADA RESTORAN DENGAN KONSEP ALL YOU CAN EAT DALAM PERSPEKTIF SYARIAH (STUDI KASUS RESTORAN KINTAN BUFFET KOTA KASABLANKA) Mughni, Abdul; Hanifah Latief, Amalia
Jurnal Hukum Ekonomi Syariah Vol. 4 No. 1 (2021): Jurnal Hukum Ekonomi Syariah AT-TAHKIM
Publisher : INSTITUT AGAMA ISLAM TAZKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/attahkim.v4i1.53

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This thesis aims to find out how the law for the inclusion of a fine clause in the all-you-can-eat restaurant at the Kintan Buffet Kota Kasablanka restaurant is in accordance with the sharia perspective. Data collection was carried out by observation and conducting interviews and documentation during the research. The results of this study are that there are two views from the scholars of madzhab regarding the law of the fine clause (syarth jaza'i), namely the opinion that it is not permissible if the inclusion of the fine clause is related to debts and receivables, because the fine in this case is the same as usury so it is forbidden, but if other than that which is not related to debts, fines in this case are allowed and this is a rojih opinion. The second opinion is that it is not allowed to include a fine clause at all. The practice of applying clauses/provisions of fines at the all-you-can-eat restaurant Kintan Buffet Kota Kasablanka as a whole from the results of the study shows that it does not conflict with sharia principles and is not a fine clause (syarth jaza'i) related to debts and receivables.
Case Report: Early Recognition and Repair of Distal Iatrogenic Ureteral Injury During Laparoscopic Rectal Surgery Mughni, Abdul; Fuadi, Ahmad Fathi; Daniswara, Nanda
Diponegoro International Medical Journal Vol 2, No 2 (2021): December
Publisher : Faculty of Medicine, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dimj.v2i2.12259

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Background: Ureteral injury is an uncommon complication of the colorectal procedure. The colorectal procedure is the second most common cause of ureteral injury. The laparoscopic approach for colorectal surgery has contributed to the increase of ureteral injury. Delayed diagnosis of the iatrogenic ureteral injury is associated with higher morbidity. However, the early diagnosis of ureteral injury during the operation is difficult. We presented an early recognition and laparoscopic repair of iatrogenic ureteral injury during laparoscopic rectal cancer surgery cases and the strategy for recognizing and managing that injury for the surgeon.Case Presentation: A Male, 34 years old, had an iatrogenic ureteral injury during laparoscopic low anterior resection for rectal cancer. The left distal ureter was transected by an energy device. The diagnosis of ureteral injury was prompt. The repair of the ureter was done endo-laparoscopically. The patient had an uneventful recovery and was discharged on day 6 after surgery.Conclusion: The iatrogenic ureteral injury, although uncommon, is a serious complication of laparoscopic colorectal surgery. Direct visual identification of the distal ureter is mandatory in every rectal surgery. The iatrogenic ureteral injury is not an indication for open conversion when there is an adequate resource to do the endo-laparoscopic ureteral repair.
The Influence Of Social Media Usage And Key Opinion Leader (Kol) On Purchase Decisions At Fore Coffee With Purchase Intention As A Mediating Variable Mughni, Abdul; Susila, Ihwan
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i3.3870

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This study aims to analyze the influence of social media and Key Opinion Leaders (KOL) on purchase decisions, with purchase intention as a mediating variable. The research was conducted on Fore Coffee consumers using a quantitative research method, with primary data collected through an online questionnaire. Respondents consisted of the Soloraya community who had purchased Fore Coffee in the last six months.The results show that social media and KOL significantly influence purchase intention and purchase decisions. Moreover, purchase intention is proven to be a significant mediator in the relationship between social media and KOL with purchase decisions. This study implies the importance of social media-based marketing strategies and KOL in increasing consumer purchase intention and decisions.
The Effect of Sleeve Gastrectomy on the Improvement of Random Blood Glucose Levels in Obese Diabetic Rats Putranto, Indra Kusuma Adi; Mughni, Abdul; Boediono, B. Parish
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.44797

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This experimental study investigates the impact of sleeve gastrectomy on blood glucose regulation in obese diabetic rats. Obesity and Type 2 diabetes are major health concerns globally, and sleeve gastrectomy has been identified as an effective bariatric surgery for managing these conditions. The study used a randomized control group pretest-posttest design with two groups: one underwent sleeve gastrectomy, and the other served as a control group. The rats' body weight and blood glucose levels were monitored before and after the procedure. The results demonstrated a significant reduction in random blood glucose levels in the group that underwent sleeve gastrectomy compared to the control group, indicating an improvement in glucose metabolism. These findings suggest that sleeve gastrectomy effectively improves blood glucose levels, potentially due to changes in hormonal and metabolic pathways, particularly the enhancement of GLP-1 secretion, which plays a role in insulin sensitivity. The implications of this research highlight the potential of sleeve gastrectomy as a therapeutic intervention for obesity-related Type 2 diabetes. Further studies are recommended to explore the underlying mechanisms and long-term effects of this procedure in humans and its broader applications in metabolic disease management.