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PENERAPAN PROSEDUR PENGELOLAAN DAN PENGENDALIAN ARUS KAS (PSAK 109) DALAM LAZNAS YATIM MANDIRI SURABAYA Mitha Otik Wiraswati; Indah Yani; Dwi Puspita Sari; Firda Alawiyah
Ecopreneur.12 Vol 3, No 1 (2020): April 2020
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v3i1.672

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui Penerapan Prosedur Pengelolaan dan Pengendalian Arus Kas, yang merupakan studi kasus pada Laznas Yatim Mandiri. Laznas Yatim Mandiri adalah lembaga organisasi swasta yang disahkan oleh pemerintah sebagai Lembaga Amil Zakat Nasional atau penghimpun dana zakat dari Masyarakat, dengan objek penelitiannya adalah laporan Arus Kas. Hasil dari penelitian ini menjelaskan bagaimana prosedur dari penerimaan dana, pengeluaran dana, metode penyajian, pengukuran dan pengungkapan Arus Kas di Laznas Yatim Mandiri sudah baik. Laznas Yatim Mandiri dalam menyajikan laporan Arus Kas sudah mengacu pada PSAK 109 tentang akuntansi zakat.Kata Kunci : Arus Kas, Laznas, Akuntansi Zakat.
PENGARUH EKSTRAK DAUN PEPAYA (Carica papaya L.) TERHADAP EFEK SEDASI PADA MENCIT (Mus musculus L.) DAN SUMBANGANNYA PADA PEMBELAJARAN BIOLOGI SMA Dwi Puspita Sari; Lucia Maria Santoso; Kodri Madang
Jurnal Pembelajaran Biologi: Kajian Biologi dan Pembelajarannya Vol 3, No 2 (2016)
Publisher : Program Studi Pendidikan Biologi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Sriwi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36706/fpbio.v3i2.4692

Abstract

Abstrak: Penelitian pemanfaatan ekstrak daun pepaya (Carica papaya L.) telah dilakukan untuk mengetahui potensinya dalam memberikan efek sedasi pada mencit (Mus musculus L.). Metode yang digunakan adalah metode eksperimen dengan Rancangan Acak Lengkap (RAL) menggunakan analisis keragaman. Penelitian menggunakan 24 mencit jantan yang terdiri dari empat perlakuan dan  enam ulangan. Perlakuan pemberian dosis  ekstrak daun pepaya terdiri dari 0 mg/10 g BB, 2 mg/10 g BB, 4 mg/10 g BB, dan 8 mg/10 g BB. Data waktu ketahanan mencit di atas hot plate dianalisis dengan perhitungan analisis keragaman dan dilanjutkan dengan Uji Beda Nyata Terkecil (BNT). Hasil penelitian yang didapatkan adalah rata-rata waktu mencit bertahan di atas hot plate yang tertinggi terdapat pada dosis 8 mg/10 g BB yaitu 211,67 detik. Analisis keragaman menunjukan bahwa ekstrak etanol daun pepaya berpengaruh sangat nyata terhadap ketahanan mencit terhadap panas di atas hot plate. Uji BNT menunjukan bahwa terdapat dosis ekstrak etanol daun pepaya yang efektif meningkatkan waktu ketahanan mencit di atas hot plate yaitu  pada dosis 8 mg/10 g BB. Hasil penelitian ini dapat dijadikan sebagai informasi bagi Pembelajaran Biologi SMA kelas XI semester II pada kompetensi dasar 3.8 khususnya mengenai Gangguan pada sistem koordinasi   Kata kunci : Carica papaya L., sedasi, Mus musculus L.
Antibacterial effectiveness of belimbing wuluh leaf extract (Averrhoa bilimbi L.) and meniran herb (Phyllanthus niruri L.) against Staphylococcus epidermidis Ariaditya Wibowo; Agnes Yuliana; Dwi Puspita Sari
Farmasains : Jurnal Farmasi dan Ilmu Kesehatan Vol. 9 No. 1 (2024)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/farmasains.v9i1.33127

Abstract

Acne is an inflammatory condition of the skin which is commonly called polysebaceous which is caused by the Staphylococcus epidermidis bacteria. Meniran herbs and starfruit leaves contain compounds that are used as antibacterials, namely tannins, flavonoids and saponins. The purpose of this study was to determine the effectiveness of the antibacterial combination of star fruit wuluh leaf extract (Averrhoa bilimbi L.) and meniran herb (Phyllanthus niruri L.) as an antibacterial in inhibiting the growth of the Staphylococcus epidermidis bacteria that causes acne. The research was an experimental study by conducting an antibacterial effectiveness test against Staphylococcus epidermidis bacteria. The results of this research are that the combination of meniran herb extract and starfruit can inhibit the growth of Staphylococcus bacteria. A 1:3 combination of starfruit leaf extract (Averrhoa bilimbi L.) and meniran herb (Phyllanthus niruri L.) is effective in inhibiting the growth of Staphylococcus epidermidis bacteria 8.568 mm (Medium).
Perilaku Nusyuz Suami terhadap Istri dan Implikasinya dalam Dinamika Pernikahan Masyarakat Kontemporer Zharifah Mawaddah; Nova Fitria; Dwi Puspita Sari; Dwi Noviani
Intellektika : Jurnal Ilmiah Mahasiswa Vol. 2 No. 4 (2024): Juli : Jurnal Ilmiah Mahasiswa
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/intellektika.v2i4.1260

Abstract

This study aims to determine the nusyuz behavior of husbands to wives in the dynamics of contemporary community marriage. By using literature research and descriptive qualitative methods, the researcher seeks to understand the various aspects that contribute to the emergence of nusyuz behavior. Based on the results of the study, the researcher found several factors at play, including economic problems that burden the family, differences in socio-cultural values that may not be aligned, psychological issues that affect relationship dynamics, lack of deep religious understanding, and the influence of a less supportive family and social environment. Overcoming this problem requires strategic and collaborative measures involving various parties. The government and related institutions must take the initiative to create programs that educate the public about the importance of understanding and practicing Islamic teachings in accordance with the current context. Educational and religious institutions must be active in spreading the values of love, compassion and harmony taught by Islam. In addition, increasing public awareness about rights in marriage and the importance of gender equality is also key to preventing nusyuz.
ANALYSIS OF THE ACCURACY OF DOSES OF CEFADROXIL AND CEFIXIME ANTIBIOTICS BASED ON ADULT AGE AT K-24 PASAR MINGGU PHARMACY FOR THE PERIOD JUNE - DECEMBER 2023 Rizka Novia Arofi; Dwi Puspita Sari; Bunga Destiyana
Jurnal Cakrawala Ilmiah Vol. 4 No. 5: Januari 2025
Publisher : Bajang Institute

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Abstract

Antibiotics are drugs used to prevent and treat bacterial infections that cause disease in living things, especially humans. Various infectious diseases that occur can be handled properly through proper and rational administration of antibiotics. One of the indicators of rationality in the use of antibiotics is the accuracy of dosage. The accuracy of the dose measured in this study is the right amount of medicine, the right way of use, the right dose, the right frequency of administration and the right duration of use. The purpose of this study was to determine the percentage of dose accuracy and inaccuracy in patients who received prescriptions for cefadroxil and cefixime antibiotics at Apotek K-24 Pasar Minggu. This research is a quantitative descriptive observational research with restrospective method. The research sample was 79 prescriptions of patients who received cefadroxil and cefixime antibiotic therapy with adult age at Apotek K-24 Pasar Minggu in the June-December 2023 period. The results of dose accuracy obtained are the right amount of medicine (91.1%), the right way of use (100%), the right dose (96.2%), the right frequency of administration (82.3%), the right duration of use (94.9%).
PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING Dwi Puspita Sari; Sri Purwaningsih
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 4 (2023): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i4.2199

Abstract

One of the problems faced by multinational companies occurs when determining transfer pricing, many different factors can affect the determination of transfer pricing. This study aims to determine the effect of profitability, tunneling incentives and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. As a research sample, 15 of 79 companies in the energy sector were taken using a purposive sampling method so that the total observations in this study were 75 observations. The data analysis technique used is multiple linear regression testing using SPSS version 25 software. The result of the analysis in this research showed that profitability and tunneling incentive has negative effect on transfer pricing whilet intangible assets positive effect on transfer pricing. In the determination coefficient test, it shows that profitability, tunneling incentive, and intangible assets variables affect transfer pricing by 34.4%, while the remaining 65.6% is explained by other variables outside of the study
FILSAFAT DALAM PENDIDIKAN ISLAM: ETIKA DAN ESTETIKA Dwi Puspita Sari; Nurul Wahida; Wahyu Eko Purwanto
Fikri : Jurnal Kajian Agama, Sosial dan Budaya Vol. 6 No. 2 (2021): Fikri: Jurnal Kajian Agama, Sosial dan Budaya
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jf.v6i2.6007

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Indonesia, meskipun memiliki kekayaan budaya, suku, bangsa, dan agama yang sangat beragam, tetap menjunjung tinggi nilai-nilai etika dalam menghargai dan bertoleransi antarsesama. Etika mencakup aturan, norma, dan kaidah yang menjadi pedoman bagi individu maupun kelompok dalam bertingkah laku dalam kehidupan sehari-hari. Etika mengajarkan tentang hal-hal yang benar dan salah sebagai dasar dalam berperilaku. Di sisi lain, estetika adalah cabang filsafat yang membahas keindahan, terutama dalam kaitannya dengan seni. Estetika mengkaji bagaimana keindahan dapat terbentuk dan dirasakan. Kajian tentang estetika juga melibatkan nilai-nilai yang sering kali dianggap sebagai penilaian terhadap sentimen atau rasa yang dipengaruhi oleh perasaan. Estetika erat kaitannya dengan filsafat seni, yang membahas cara mengaplikasikan keindahan dalam berbagai bentuk seni dan ilmu. Pembahasan ini mengkaji etika dan estetika dalam perspektif Islam, yang bersumber dari ajaran serta filsafat Islam. Kajian ini disusun menggunakan metode studi pustaka dengan fokus pada pemahaman etika dan estetika berdasarkan pandangan Islam.
Integrasi Moral Agama dalam Pendidikan Budi Pekerti di Madrasah Tsanawiyah Pondok Pesantren Tri Bhakti At-Taqwa Lampung Timur Indonesia Nurul Wahida; Agung Lestiono; Dwi Puspita Sari; Evi Verliantika; Banon Ferdiana; Ikhwan Aziz Q; Andika Ari Saputra
Bulletin of Indonesian Islamic Studies Vol. 1 No. 2 (2022): Bulletin of Indonesian Islamic Studies
Publisher : KURAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/biis.v1i2.1425

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In today’s modern era, moral decline has reached a concerning level across all age groups, from children to adults. Core moral values such as honesty, truth, and justice essential components of religious teachings are increasingly fading. Thus, moral education in schools must be implemented earnestly. This study aims to explore the integration of religious moral values in character education for Grade VIII students at Madrasah Tsanawiyah Pondok Pesantren Tri Bhakti At-Taqwa Rama Puja, North Raman, East Lampung. Using a qualitative descriptive approach and field research methods, data were collected through observation, interviews, and documentation, and analyzed inductively. The findings reveal two main strategies for integrating religious morals: (1) habituation, also known as character building, to instill consistent moral behavior, and (2) modeling, where students emulate the attitudes and behaviors of exemplary figures. Moral values embedded in the Akidah Akhlak subject include praiseworthy traits such as humility (tawādu’), contentment (qanā‘ah), patience (ṣabr), honesty (ṣidq), tolerance (tasāmuḥ), cooperation (ta’āwun), sincerity (ikhlāṣ), and justice (‘adl).
EVALUASI PENYIMPANAN DAN PENDISTRIBUSIAN PRODUK IMUNISASI RANTAI DINGIN DI PUSKESMAS CISOKA KAB. TANGERANG BANTEN Dwi Puspita Sari; Novi Alvini; Aji Humaedi
Jurnal Cakrawala Ilmiah Vol. 4 No. 11: Juli 2025
Publisher : Bajang Institute

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Abstract

Rantai dingin merupakan sistem penting dalam pengelolaan vaksin untuk menjaga mutu dan efektivitasnya. Penelitian ini bertujuan untuk mengevaluasi kesesuaian penyimpanan dan pendistribusian produk imunisasi rantai dingin di Puskesmas Cisoka, Kabupaten Tangerang, Banten. Penelitian dilakukan secara observasional deskriptif dengan pendekatan kualitatif melalui observasi langsung dan instrumen checklist yang disusun berdasarkan Permenkes RI No. 74 Tahun 2017. Hasil menunjukkan bahwa sebagian besar aspek penyimpanan vaksin telah sesuai standar, termasuk suhu 2°C–8°C, penggunaan vaccine carrier, dan pemantauan suhu dua kali sehari. Namun, ditemukan ketidaksesuaian dalam penerapan prinsip FIFO dan FEFO pada proses pendistribusian. Evaluasi ini memberikan gambaran penting untuk perbaikan SOP serta pelatihan sumber daya manusia guna menjamin mutu vaksin tetap optimal